Case Laws

Supply of electricity from solar panels is a supply of goods falling under HSN '2716 00 00' and is exempted from GST.

Petitioner is entitled to a refund of the IGST paid on the exports with interest

Service of providing passenger buses on rent/lease by the applicant to KSRTC would be exempt from GST

Seizure of cash is unwarranted as it does not form part of the petitioner's stock-in-trade

Authorities to check maintainability of an appeal, even when it’s filed manually due to unforeseen technical glitches

Application rejected as the question raised has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Fair price shop dealer’s commission would be chargeable to GST

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Application rejected as the questions raised are found not to be covered under any of the clauses of sub­section (2) of section 97