Case Laws

ITC Denial for GSTR-3B and GSTR-2A Mismatch on Imports/SEZ Procurements Set Aside

Statutory Regulatory Commission's Quasi-Judicial Functions Not Subject to Service Tax/GST

Refund Rejection Order Set Aside Due to Failure to Consider Petitioner's Submissions

Coursera User License Supply to OSDA is Licensing Service for Computer Software, Not Education (SAC: 9973 31). Attracts 18% GST

Brake Hoses for Vehicles Classified Under HSN 4009 as Vulcanized Rubber Hoses

Writ Petition Dismissed Due to Availability of Alternative Remedy Under CGST Act

Supply of solar power generating systems subject to a 70:30 apportionment mechanism

Writ Petition Dismissed Due to Availability of Statutory Appellate Remedy Under CGST Act

Inpatient healthcare services, including ancillary supplies, GST exempt as composite supply; outpatient medicines and high room rent taxable.

Advance Ruling Not Admissible for Hypothetical Scenarios Not Linked to Applicant's Own Supply