Case Laws

StrataTex HSR would be classifiable under HSN '5911 90 32', subject to the condition that it has been granted BIS certification

Guidelines for the calculation of works executed pre-GST and post-GST

SCN proposing cancellation of registration cannot be vague/cryptic

GST Commissionerate to not issue notices regarding payment of service tax to lawyers

Rejection of the rectification application due to non-compliance of the taxpayer is justified

Provisions of section 13(8)(b) and section 8(2) of the IGST Act are legal, valid, and constitutional

GST department can initiate proceedings against a unit situated in the SEZ as they have jurisdiction over the unit

IT services provided by the applicant for monitoring software applications for a UK customer qualifies as an "export of services"

ITC available on the goods and services received towards repair of existing factory buildings (which were already capitalized) to the extent of non-capitalization of expenses in the accounts.

Services provided to UNICEF i.r.o Strengthening COVID-19 and Seasonal Hazard Preparedness are exempt