Case Laws

Petitioner allowed to pay the interest liability in installments in view of the pandemic situation arising out of Covid-19

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

‘Poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10

Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity

Charitable trust is required to obtain GST Registration for the medical store run by it when the aggregate turnover exceeds threshold limit

Authorities can take coercive action including arrest on individuals avoiding appearance without any just excuse

"Seed dressing, coating and treating drum" machine is classified at HSN '8436 80 90' tariff item and liable to GST at 12%

GST payable on R&D services on goods physically made available by foreign entities as the Place of Supply is India

Application rejected as the advance ruling is not sought in respect of the supplies undertaken by the applicant