Case Laws

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

"N.B.S. Crackle" which is an industrial input cannot be classified under "sugar boiled confectionery"

AAR cannot rule on availability of the unutilized ITC of Compensation Cess paid by the Applicant on the purchase of coal

Applicant is eligible to take full credit of GST charged in the tax invoice issued by the supplier, even if a commercial/financial credit note is issued later

Cash-credit facility is not a debt and hence cannot be provisionally attached under Section 83