Case Laws

Matter remanded on whether refund claim is time barred post insertion of Rule 89(1A)

Petitioner given liberty to file appeal against the cancellation of GST registration beyond the period u/s 30(1)

'HTP kirloskar Power Sprayer is classifiable under HSN '8424 89 90' attracting 18% GST

No GST on subsidised deduction made from employees availing canteen facility in the factory/corporate office

No GST on subsidised deduction made from employees availing canteen/transportation facility

Combined Wire Rope is not a part of fishing vessel. Hence, not eligible to GST @ 5%

Training programmes approved by NSDC and offered by their approved training partner of NSDC are eligible for exemption

Proper officer cannot issue DRC-01 on matters not intimated in form ASMT-10

Ruling based on different set of facts liable to be set-aside. Matter remanded back to AAR.

Renting of a residential dwelling by a proprietor of a registered proprietorship firm for personal use is exempt from GST