Case Laws

Paintings are classifiable under Heading 9701

Steel Authority of India Ltd., SAIL is a ‘Government Entity’

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller. HC ruling upheld.

GST on activity of providing the hostel on the rent to various students

ITC available on service tax paid under RCM after the appointed date of July 1, 2017

No occurrence of ‘supply’ in respect of movement of goods between two units having the same GSTIN

Hostel Accommodation Charges per Hostel Seat provided to the students of University having value of service upto Rs. 1000/- per day would be eligible for exemption

Mix up of seller and buyer names - Goods to be released once fresh e-way bill is issued.

A voluntary statement cannot substitute pre-show cause notice consultation

Training and Awareness Programmes on Fire Prevention & Emergency attracts GST at 18% under SAC '9992 93'