Case Laws

Non-issuance of DRC-01A does not cause real prejudice to the petitioner where the petitioner disputes the entire tax liability

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum attracts GST. AAR ruling upheld.

Services of shifting of Transmission Lines on the request of NHAI would be classified under SAC '9986 31' attracting GST @ 18 %

Composite supply of services by way of milling of food grains into flour for PDS is eligible for exemption since the value of goods does not exceed 25%

Composite supply of milling of wheat into flour, along with fortification and packing is exempt

Services by way of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ do not qualify for exemption

Provisional attachment order u/s 83 ceases to be operative beyond a period of one year

Application is not maintainable due to the absence of proper documents

No order of adjudication should be issued prior to the date of oral hearing

ITC available on canteen service provided to permanent employees