Case Laws

18% GST on storage services provided to Cotton Corporation of India which consists of storage of ‘Fully Pressed Cotton Bales’

Transfer Petitions on constitutional validity of Section 16(2)(c) dismissed

‘Un-fried FRYUMS’ classifiable under Tariff Item 2106 90 99 attracting 18% GST

Govt to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually

Provison of services by unincorporated association to its members for consideration is supply

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%

Taxpayers allowed to submit/revise/re-revise their Form GST TRAN-1/TRAN-2.

Reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value

Swiggy’s payment made during investigation cannot be termed as self-ascertained tax u/s 74(5). Refund of the same is allowed

Goods to be release on furnishing of Bond and Bank Guarantee