Case Laws

‘Go-karts’ meant solely for the purpose of joy riding or recreational purpose are classifiable under HSN '9508'

Education and training of the farmers for cultivation of plants / trees through 'mara mitras' is exempt

Parts & accessories of hearing aids are covered under HSN '9021 9010' attracting 18% GST

Liability under SVLDRS scheme can be paid through electronic cash ledger maintained under the CGST Act

18% GST payable on fabrication & mounting of Tanker and Tripper on chasis supplied and owned by principal

Motor vehicle renting exclusively used for transporting employees of a municipality doesn't come under the ambit of public health

Penalty cannot be levied for bonafide expiry of e-way bill

GST rate on supply of construction of Road

Limitation rules prescribed under the CGST Act are binding and the appellate authority has no power to extend the limitation period beyond what is explicitly allowed in the statute.

Further time granted to the petitioners to file fresh/revised Form GST TRAN-1 and TRAN-2