Case Laws

Cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is includable in the transaction value

Value of assets which are outside the purview of GST is required to be included in the value of assets for apportionment towards transfer of input tax credit in case of demerger in terms of Section 18(3)

Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST

Parallel proceedings by both the state and centre are allowed when the subject matter is not the same

Ambulances detained for not having E-way bill to be released upon furnishing of Bond with Bank Guarantee

Tertiary Treated water is liable to tax @ 18%

Bakery selling eatables on take away basis cannot be treated as restaurant. AAR ruling set aside.

In the absence of the copies of the contracts, advance ruling cannot be given on supplies made under different contracts. AAR ruling upheld.

Pre-Show Cause Notice consultation mandatory before the issuance of SCN

Personal and household effects including motor vehicles are exempted from the requirement of e-way bill.