Case Laws

“Zn EDTA” and “Fe EDTA” manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 attracting 12% GST. AAR ruling upheld.

Amount recovered as reimbursement from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services. AAR ruling upheld.

Proceedings of cancellation of registration cannot be kept hanging fire on any pretext

Statute does not provide for any provision for lapsing of unutilized input tax credit for non filing of TRAN-1

Services provided to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality. AAR ruling set-aside.

Returns filed as per HC order are to be treated as return filed in time. Best judgment assessment order not sustainable

Services rendered by 'Airbus India' to its holding company Airbus Invest SAS, France, would NOT qualify as "export of service"

GST to apply only on sums in excess of ₹7,500 i.r.o monthly contribution to Resident Welfare Association

Letting out of compressors for pumping of water from the borewells to the agricultural fields is not exempt. AAR ruling upheld.

Services rendered under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities & Panchayats