Case Laws

Questions in respect of past and completed supply as on the date of the application are liable to be rejected

No ruling is issued under Section 101(3) because of the divergence of opinion between both the Members.

Customs cannot withhold IGST refund lawfully for mere technical reason such as non-transmission of data relating to export from GSTN to ICEGATE.

No ruling can be given in cases where documentary evidence to substantiate the proposed scope of work is not furnished.

GST on various considerations payable to Mumbai Port Trust by Mumbai Metropolitan Region Development Authority

'Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite' are classifiable under HSN 3822 attracting GST @ 12%

Treatment/work on the Plain Polyester Films to produce Dyed/Laminated/Thermostatic (TS) Films is Job Work

Phosphating treatment undertaken to increase the life span of auto components parts is Job Work

18% GST on Treated Water obtained from STP

18% GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime