Case Laws

GST rates on supply of solar energy products

Supplies made by the Cost Centres of the applicant do not form a composite supply. AAR ruling set aside.

High Courts shouldn't entertain writ petitions in cases with appeal remedy

Amendment to Section 140 prescribing time limit to claim Transitional Credit does not effect the right to avail Transitional Credit

Service of coaching to students which also includes supply of printed material/test papers/uniform etc is a Composite supply of service

Refund of the accumulated ITC will be available in cases where the input and output supplies are same but attract different tax rates at different points in time

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106

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

Question posed by the petitioner-society in respect of which Advance Ruling was solicited, must be answered specifically by the advance ruling authorities

Partially Coated Polyester Fabric (Knitted or Woven) covered under HSN 5903