Case Laws

Supply of medicines and consumables to out-patients is taxable

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Goods verified in MOV-04 cannot be reassessed later

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.

Members Diverge on GST Classification of Tipper Body Fabrication

Agricultural blades for chaff cutters fall under HSN '8208 40 00' attracting 18% GST

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation

Ex-Directors challenging penalty under Section 122(1A) must resort to the statutory appeal process

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru