Case Laws

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

12% GST on the construction of residential colony for Airport Authority of India

Transportation service to WBPDCL will fall under the other supporting transport services (SAC 9967 93)

GST on development and construction of sports complex for the Ahmedabad Urban Development Authority(AUDA)

No advance ruling can be given on matters that are sub-judice

GST on the sale of second hand jewellery is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5)

GST on landscaping and gardening work provided to government departments