Case Laws

Mahara Jyothi oil, which is an edible RBD Palmolein without any additives or mixture of other oils, is classifiable under HSN '1511 90 20'

Membership subscription fee collected by United Planters Association of Southern India is liable to GST

Motor vehicle hire: GST applicable on whole amount of bill (monthly rental + night charges + fuel on mileage basis)

Services being provided by the University to its affiliated colleges and students are exempt from GST

Cash cannot be seized when it does not form part of the stock in trade

GST is leviable on export of pre-packaged and labelled rice up to 25 Kgs

Petitioner cannot be held responsible for not filing returns during the period when the registration stood cancelled.

Receipt of a gratuitous payment from an outgoing member for the time he has resided in the society is taxable. AAR ruling upheld.

Services provided by Ernst & Young India to overseas EY entities is Export of service

Benefit of stay u/s 112(9) cannot be denied to the taxpayer due to non- constitution of the Tribunal