Case Laws

Petitioner is entitled to a refund of the IGST paid on the exports with interest

Authorities to check maintainability of an appeal, even when it’s filed manually due to unforeseen technical glitches

Supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST

Supply of electricity from solar panels is a supply of goods falling under HSN '2716 00 00' and is exempted from GST.

Fair price shop dealer’s commission would be chargeable to GST

Applicant is not required to take separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business

ITC against inward supply of input/input service used for construction of warehouse cannot be claimed if such construction expenses are capitalized in books

Application rejected as the questions raised are found not to be covered under any of the clauses of sub­section (2) of section 97

Application rejected as the question raised has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value