Case Laws

"Bio-Phosphate" merits classification under HSN code '3103 90 00' attracting GST @ 5%

Wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code '4419 90 90' and thus are exigible to GST @ 12%

AAR cannot rule on transfer of unutilized balance of Input Tax Credit in E-credit ledger

Issuing separate invoices for different tasks, despite being mentioned in a single contract agreement, cannot be considered a 'composite supply'

Recipient of goods cannot seek advance ruling

5% GST on lump Sum amount of bonus received from recipient for paying the employees of the supplier

Input Tax Credit is not allowed for construction of shed using pre-fabricated technology

Classification of Aluminium composite panel/sheet. Matter referred to AAAR as members differ in their opinion

Supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution is exempt from GST

Order passed without giving an opportunity of hearing is contrary to the mandate of section 75(4) of the CGST Act