Case Laws

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106. AAR ruling upheld.

Fair Trade Premium forms part of the value of taxable supply of the goods supplied and the applicant is liable to pay GST on it.

Naturopathy service being offered is actually a composite supply of Accommodation, Food and Therapy with accommodation being the principal supply.

Interest liability under dispute cannot be determined without initiating adjudication proceedings under sections 73 or 74

Liquidated damages recoverable on account of delay in commissioning a project qualifies as ‘supply’

Technical glitch should not deprive a taxpayer of his ITC claim

Defaulter allowed to clear dues in 48 monthly installments

Owner of the confiscated conveyance cannot be forced to pay tax, penalty and fine on the confiscated goods as well

Pre-deposit for filing appeal cannot eschewed on the basis of subsequent events beneficial to the appellant

Train Collision Avoidance System (TCAS) is classifiable under HSN code '8530' attracting 18% GST