Case Laws

‘Paratha’ merits classification at HSN '2106 90 99'. AAR ruling upheld.

Time-barred appeal allowed to be filed where order is uploaded on website but not intimated to the assessee

Registration restored where entire proceedings, right up to the stage of passing of the order-in-appeal are legally flawed

Inspection by Assistant Commissioner (ST) based on authorization given by Joint Commissioner is valid

No ITC on vouchers procured from third party vendors that are made available to customers against redemption of loyalty points

Non-alcoholic malt drink "Kingfisher Radler" falls under HSN '2202 99 90' attracting 28% GST

‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 and chargeable to GST @ 12%. AAAR ruling set-aside.

Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price falls under HSN '8415 20 10'

GST on the service of the printing

Job work of manufacturing chocolates falls under SAC '9988 16' attracting 5% GST