Case Laws

TDS provisions under the section 51 are applicable where the supply is not exempt

No GST on supply of goods from vendor's place located outside India to customer's place also located outside India, after 1.2.2019

Order of cancellation of registration without giving an opportunity for personal hearing is liable to be quashed

'Fried – different shapes and sizes Papad' merit classification under Tariff heading No. '1905 90 40' attracting 18% GST

Conditions for a supply to qualify as Export of Service

Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges are classifiable under HSN '5806 39 90' attracting 5% GST

ITC availability in case RWAs manage both residential flats and commercial shops and maintenance per month per flat is less than Rs 7500

Data and voice services provided by Airtel to GHMC are NOT exempt from GST

Manpower services supplied to various government organizations NOT exempt from GST

Can't give ruling on the value for levy of IGST on imports as it is governed by the Customs Act, 1962