Case Laws

ITC: Substantive liability falls on the supplier and the protective liability upon the purchaser

Applicability of Zero Rated Supply on supply of domestically procured goods to customers outside India

Classification of Coal rejects. Matter remanded to AAR

Transfer/sale of one of the independent running business divisions as a going concern is exempt from GST

Supply of the aircraft type rating training services to commercial pilots is not exempt from GST

GST not applicable on transfer of Jaipur international airport business to Adani group

Application rejected as the applicant in the instant case does not provide/receive any service of “transport of passengers by air”

Bogus firm is not a ground enumerated u/s 29(2) for cancellation of registration

Purchase of raw cotton from the agent of the agriculturist attracts GST under reverse charge mechanism. AAR ruling upheld.

Blocking the ITC beyond the period of one year by unblocking if after the expiry of one year and immediately blocking it thereafter would prima-facie amount to overreaching the provisions of Rule 86A(2)