Case Laws

Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

Supply of cattle feed for direct use qualifies for exemption. Supply meant for further processing into other products does not qualify for exemption

"Cake Gel" is classifiable under HSN code '2106 90 99' & attracts 18% GST

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

Online Training Services Under NSDC Scheme are Exempt from GST

"Parts of Car Seats" Taxable at 18% GST, Not 28%

Notification 56/2023 - CT Invalidated, Cases Remanded for Fresh Adjudication

Generating Part-B of an E-way bill is not a mere formality but a mandatory condition

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods