Case Laws

AAR cannot rule on "Determination of Place of Supply"

12% GST on electro-plating services performed on goods belonging to registered persons

Concessional rate of 0.1% GST is NOT applicable on the supply of HDPE drums billed to Merchant Exporter but shipped to the manufacturer

SCN for allegedly availing inadmissible transitional credit quashed as it has been issued on an erroneous legal premise

Refund cannot be delayed because of technical glitches

Rectification Of Errors Permissible only At Initial Stages

Provision of hostel facility which includes lodging and boarding facility wherein food shall also be served to the students is a 'Mixed Supply'

DWGS (Distillers Wet Grain Solubles) is classifiable under HSN 2303

Providing ambulance services to Covid 19 Patients for Medical Treatment is exempt from GST

Converting used, worn out and unusable rollers into usable rollers is NOT Job Work. It comes under the ambit of maintenance and repair services.