Case Laws

Applicability of GST on supply of fortified atta upon crushing and processing of wheat provided by the State Government

12% GST on contract for water loss management

Recipient of services cannot seek Advance Ruling

GST on marine engines and its spare parts

Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903 of the Customs Tariff.

Services of boarding and lodging provided to the officials on election duty are not exempt from GST

Supply consisting of coaching service as well as goods/printed material/test papers, uniform etc to students is a 'mixed supply'

Soya Husk classifiable under HSN 2304 attracting 5% GST

ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply. AAR ruling set-aside.

Rejection of refund of amount higher than what is covered in the SCN is not legally tenable