Case Laws

GST is leviable on pre-packaged and labelled rice upto 25 kgs, whether it is for export, on the 'bill to ship to' basis, or to the factory of an exporter.

Only services provided by way of any activity in relation to any function entrusted to a Panchayat/Municipality are exempt from GST

Hostel accommodation provided to the students for residential purposes charging less than Rs. 1,000/- per day during the period from 01.08.2021 to 12.07.2022 is exempted from GST

Solar Home Lighting System to be classified under heading '9405 50 40' and is taxable @ 12% GST

GST is applicable on the consideration collected from employees for providing canteen services. AAR ruling upheld.

Purpose of fixing the mandatory pre-deposit is to do away with the procedure of granting stay after hearing

Writ petition is not maintainable where there is a remedy to file an appeal against the detention order

Writ against SCN which was based on GST Audit observation is premature and liable to be quashed

Ruling cannot be given in respect of past supplies already undertaken by the applicant

Application for rebate filed after the appointed date should be refunded in cash as per the provisions of Section 142(3)