Case Laws

Value of pure gold retained beyond the permissible limit of wastage shall form a part of value of supply of job work services.

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed

PVC Cushion mats for motor vehicles fall under HSN '3918' attracting 18% GST

GST Registration cannot be cancelled without considering the reply to SCN

Composite supply of services by way of milling of wheat into flour (atta) to Food & Supplies Department for distribution under PDS is exempt

Applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services

No GST on services of milling of food grains into flour To Govt. Of West Bengal for PDS

Bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant is exempt from GST

Due date of filing of an appeal in Appellate Tribunals is to be dealt as per Circular No. 132/2/2020-GST

Filing writ petition before passing the adjudication order is pre-mature