Case Laws

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

Bio-mining of waste and remediation of site gets covered under SAC 9994, attracting GST at 18%

Root of the contracts cannot be challenged due to change of taxation statues

Error committed by auditor in GST Return filings: GST registration to be restored

Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST

No GST exemption to Central Police Canteen under Ministry of Home Affairs

Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)

Requirement of e-way bill under the U.P. GST Act was not unenforceable during the period 01.02.2018 to 31.03.2018

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

GST leviable on damages received for early termination of sub-lease agreements