Case Laws

Transporting parcels on top of a bus is 'Business Support Service' under SAC '9985 99' attracting 18% GST

Disputed interest liability can be recovered only by initiating proceedings either under Section 73 or 74

Solvent Extracted spent Earth oil is taxable at 5% under HSN '1518'

GST applicable on supply of manpower for preparation and serving of spot Electricity Bills

Administering Covid vaccine is a Composite supply attracting 5% GST

Time period for filing appeal would start only when the order is uploaded in GST portal

Provisional attachment should not hamper normal business activities of the taxable person

Vague show cause notice bereft of any material particulars, proposing cancellation of registration is liable to be quashed

The Pattadar Passbook cum Title Deed is classifiable under HSN 4820. AAAR ruling upheld.

TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceed Rs. 2.5 Lakhs.