Case Laws

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

Without signatures, GST notices/orders cannot withstand judicial scrutiny

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

Section 102 applies only to apparent errors and not to legal interpretations

No GST on reimbursement of electricity charges on actual basis

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST