Case Laws

Minor Penalty imposable for mistake in address in E-Way Bill

Cancellation can be revoked once all the pending returns are filed and dues paid for

Construction of infrastructure facilities for IIT attracts concessional rate of 12% GST

No GST on buses for hire under smart city project to AICTSL, JCTSL & BCLL for the transportation of passenger

No GST on service provided by the applicant to State Government for collection and disposal of bio-medical waste from various clinical establishments

Expiry of e-way bill need not necessarily lead to stoppage of movement of goods as long as the transaction is legal

Applicant cannot be treated as fair price shop if not supplying to ration card holders

Ruling can't be given where place of supply is in another state

GST is liable on interest for delayed payment.

‘Ready to Eat’ popcorn sold in retail packages is classifiable under HSN 1904 and attracts 18% GST