Case Laws

Sterilization Reels and Pouches are classifiable under HSN '3923 90 90' attracting 18% GST

Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users

Rule 89(4) allows ITC Clubbing for two financial periods for a refund

MICL Realty LLP guilty of profiteering for not passing on the benefit of ITC

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax

Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST

Disclosure of order sheets and search warrants during ongoing investigations could prejudice the process and reveal sensitive information about informants

If the gift vouchers are issued for a specified item of specified value, tax is payable at the time of issuance, and if not, tax is payable at the time of redemption

Petitioner to approach the Appellate Authority against the impugned order within the extended time limit