Case Laws

Composite supply of milling of wheat into flour, along with fortification and packing is exempt

Services by way of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ do not qualify for exemption

Composite supply of services by way of milling of food grains into flour for PDS is eligible for exemption since the value of goods does not exceed 25%

Services of shifting of Transmission Lines on the request of NHAI would be classified under SAC '9986 31' attracting GST @ 18 %

Provisional attachment order u/s 83 ceases to be operative beyond a period of one year

Application is not maintainable due to the absence of proper documents

No order of adjudication should be issued prior to the date of oral hearing

ITC available on canteen service provided to permanent employees

"N.B.S. Crackle" which is an industrial input cannot be classified under "sugar boiled confectionery"

AAR cannot rule on availability of the unutilized ITC of Compensation Cess paid by the Applicant on the purchase of coal