Case Laws

Appellant is eligible for an ITC proportional to the structural support erected for the overhead crane alone, but not for the construction of other civil structures like the building’s side walls and roof

No GST on liquidated damages

18% GST on renting of property located in India and owned by an NRI

"Bio-Phosphate" merits classification under HSN code '3103 90 00' attracting GST @ 5%

Wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code '4419 90 90' and thus are exigible to GST @ 12%

AAR cannot rule on transfer of unutilized balance of Input Tax Credit in E-credit ledger

Issuing separate invoices for different tasks, despite being mentioned in a single contract agreement, cannot be considered a 'composite supply'

Recipient of goods cannot seek advance ruling

Supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution is exempt from GST

Classification of Aluminium composite panel/sheet. Matter referred to AAAR as members differ in their opinion