Case Laws

"Rooter Trainer Cup" used exclusively for agricultural propagation, is classified under HSN 3926 90 99 with the applicable GST rate of 18%

E-way bill is invalid if the supplier's registration is canceled

GST Exemption for Yoga Courses: Intermediary Platform Not Covered

ITC Demand quashed Over Procedural Lapses and Unacknowledged Reversal

GST applicable on fees collected by Directorate of Medical Education for conducting inspections of self-financing educational institutions seeking NOCs for starting courses

Complete bank account attachment during adjudication proceedings of GST evasion is unjustified.

GST law does not permit waiver of the pre-deposit u/s 107(6)

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST

No GST on Supplies By Clubs/Associations To Members

Clarity on penalty powers under rule 86B & Section 129 sought