Case Laws

"Jigarthanda" is "Beverage containing milk" covered under HSN '2202 99 30' attracting 12% GST

Advance ruling cannot be given in relation to a completed supply

Risky exporter tag cannot be perpetually affixed to an exporter

Subsidized deduction made by a company from employees availing food in the factory, would be considered towards "supply"

'Satin Rolls' and 'Taffeta Rolls' with sizes between 19mm to 40mm. are classifiable under tariff heading '5807 10 20'

Petitioner is permitted to revise the incorrectly filed TRAN-1 and TRAN-2 declarations till 30.11.2022

Custom milling of paddy attracts 5% GST

Determination on the issue of leviablity of tax by the court will certainly hamper the entire investigation and is unwarranted

Matter remanded as the order is a non-speaking order

Nominal recoveries made from the employees who are provided food in the factory canteen would be considered as a “Supply”