Case Laws

Sale of space for advertisement when it is supplied along with the artwork attracts 18% GST under SAC '9983 66'

Marine engine of heading 8407 and heading 8408, and parts thereof of heading 8409 attract 5% GST

Provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply

Petitioner can request GST Commissioner to Extend Time for Rectifying Mistake in TRAN-1 under Rule 120A

Commission agent service provided to rice millers and traders for sale or purchase of rice is NOT exempt from GST

Accommodation service where declared tariff of a unit of accommodation is below one thousand rupees per day is exempt

Recipient of supply cannot seek Advance Ruling

Transitional credits cannot lapse on account of technical glitches

Assessee is entitled to claim that the ITC ought to have been unblocked, immediately after one year of the restriction being imposed under rule 86A(1)

Appeal timeline commences when the assessment order is communicated via email