Case Laws

Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers classifiable under HSN '2303 10' attracting 5% GST

Effluent treated water is eligible for exemption

"Foam cup pad" made of polyurethane, glue and fabric, is to be classified under heading 39262091 and is liable to GST @ 18%

GST is not applicable on the deduction made from employees' salary for the notice period not served.

Before rejecting an application, advance ruling authority must share the findings of investigating authority that are lying before them

Application rejected as the questions raised were already under investigation by the DGGI

Effluent-treated water attracts a nil rate of tax

SCN proposing registration cancellation must be forwarded to the dealers by e-mail and/or by hand delivery

Scrutiny u/s 61 is not mandatory for taking action u/s 74

Application rejected as the questions raised in the application are already being investigated by the DGGI