Case Laws

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Garnishee notice stayed amid deadline dispute

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR

Without signatures, GST notices/orders cannot withstand judicial scrutiny

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

Fish finders do not qualify as integral parts of vessels

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.