Case Laws

Amendment to section 50(1) levying interest on net tax liability has retrospective effect from 1st July 2017

GSTR-1 cannot be rectified beyond period prescribed u/s 39(9)

Rejected paddy seed would merit classification under HSN '1006 10' attracting 5% GST

Cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is additional consideration attracting GST @ 18%.

Prepayment premium charged for prepayment of loans is NOT taxable under GST

Reimbursement of tree cut compensation amount paid to farmers and land owners is not chargeable to GST

Only suppliers with complete responsibility for the operation and completion of a cab ride are liable to pay tax u/s 9(5)

Service recipient cannot seek advance ruling

Exemption provided to the outward supplies does not have a bearing on the GST liabilities under RCM on the inward supplies

Applicant under Marginal Scheme can claim ITC on the expenses like Rent, advertisement expenses, commission, Professional expenses