Case Laws

No ground to interfere in an appeal dismissed on the ground of limitation

12% GST on Salted and flavored Potato Chips, Sing Bhujiya, Chana Daal under HSN '2106 90 99'

GST is payable on forest permit fee on reverse charge basis. AAR ruling upheld

Activity of Afforestation carried out by the applicant as charitable organization is exempted from GST

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply".

'Treated Water' obtained from CETP (Common Effluent Treatment Plant) is classifiable under HSN 2201 attracting 18% GST

Order u/s 129(3) ought to be passed within a period of 7 days from the date of service of notice

GSTR-3B & GSTR-1 discrepancies are grounds for appeal, not errors apparent on record

Application filed without the payment of requisite fees is liable to be rejected