Case Laws

No ruling can be given on supplies undertaken prior to the date of filing of the application for advance ruling

Applicant who is purchasing building under an agreement of sale is not eligible to claim ITC under Sec 17(5)

Manpower Services: Employer portion of EPF and ESI to be included in the value of supply

Children’s scooters, smart tricycles and kick scooters – in which physical force is the primary action but they also have electronic circuits or parts for providing lights, music, etc. should be taxed as electronic toys.

Where a promoter exercises option to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 03/2019-Central Tax (Rate) , there is no scope to pay tax at a reduced rate of 1% or 5%

Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies

Cancellation of Registration; Delay in filing appeal; Writ petition dismissed

Supply of cooking gas through pipeline from the gas banks installed at the project premises is a composite supply along with maintenance service

GST is leviable on sale of land after developing by way of erecting a civil structure or a building or a complex

Aluminium Composite Panel/Sheet is covered under HSN Code 7606 attracting 18% GST