Case Laws

Verification under Section 61 is not a pre-condition for initiation of proceedings under Section 74

Bio-mining of waste and remediation of site gets covered under SAC 9994, attracting GST at 18%

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST

Revenue Department does not have the power to seize cash under Section 67 of the CGST Act

Error committed by auditor in GST Return filings: GST registration to be restored

Root of the contracts cannot be challenged due to change of taxation statues

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

12% GST on renting out residential dwelling units to students and working women, along with providing amenities such as food, cleaning etc

GST leviable on damages received for early termination of sub-lease agreements