Case Laws

'Kandi ravo' is classifiable under HSN '2401 30 00' attracting 28% GST

StrataTex HSR would be classifiable under HSN '5911 90 32', subject to the condition that it has been granted BIS certification

Guidelines for the calculation of works executed pre-GST and post-GST

GST Commissionerate to not issue notices regarding payment of service tax to lawyers

SCN proposing cancellation of registration cannot be vague/cryptic

Provisions of section 13(8)(b) and section 8(2) of the IGST Act are legal, valid, and constitutional

Rejection of the rectification application due to non-compliance of the taxpayer is justified

GST department can initiate proceedings against a unit situated in the SEZ as they have jurisdiction over the unit

Supply of service to Tamilnadu Water Supply and Drainage Board (Gov. Authority) attracts 18% GST.

ITC available on the goods and services received towards repair of existing factory buildings (which were already capitalized) to the extent of non-capitalization of expenses in the accounts.