Case Laws

Appeals before the GST tribunal can be made within three months from the date of constitution of GST Tribunal

ITC on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of goods/services is admissible

Artificial Insemination Crate / Travis falls under HSN '7306' attracting 18% GST

GST on 'Tobacco pre-mixed with lime': No ruling given as the applicant requested to withdraw the application

After the expiry of period of one year, the provisional attachment ceases to exist

'Rapigro' is classifiable under HSN '3808 93 40' as a ‘plant growth regulator’ attracting 18% GST

Petrol Pump operator eligible for proportionate ITC on tax paid towards License Fee Recovery as it effects both taxable and exempted supplies

No ITC on taxes paid on various supplies associated with the construction of the airport, including runway and passenger terminal building (PTB)

Service of providing passenger buses on rent/lease by the applicant to KSRTC would be exempt from GST

Authorities to check maintainability of an appeal, even when it’s filed manually due to unforeseen technical glitches