Case Laws

Telangana AAR cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state

Tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for ITC

18% GST on job work charges relatable to manufacture of Alcoholic liquor

18% GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

Seeds do not qualify as agricultural produce. AAR ruling upheld.

Seed quality goods cannot be treated as agricultural produce. AAR ruling upheld.

No provision exists under section 129 for determination of tax due. Recourse must be taken to Sections 73, 74, 75 of the Act

Provisional attachment u/s 83 cannot be invoked in the absence of any stipulated proceedings

No GST on liquidated damages as there is no agreement, express or implied, by the aggrieved party to do or abstain from doing anything

Geomembrane merits classification at HSN '5911 10 00'