Case Laws

ITC is not allowed if concessional rate of 5% GST is opted for passenger transport in Air conditioned buses as stage carriages

GST is not exempt on renting of property to Govt. for under-privileged girls in absence of proper info

GST is not exempt on renting of property to Govt. for under-privileged girls in absence of proper info

Registration is required in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse

TDS provisions under the section 51 are applicable where the supply is not exempt

No GST on supply of goods from vendor's place located outside India to customer's place also located outside India, after 1.2.2019

Order of cancellation of registration without giving an opportunity for personal hearing is liable to be quashed

'Fried – different shapes and sizes Papad' merit classification under Tariff heading No. '1905 90 40' attracting 18% GST

Conditions for a supply to qualify as Export of Service

Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges are classifiable under HSN '5806 39 90' attracting 5% GST