Case Laws

GST on body building activity on the chassis provided by the principal

ITC on inputs used in manufacturing expired cakes & pastries is not admissible and is required to be reversed

Sprocket is classified under HSN '8483 90'

Composition Dealer purchasing Scrap/Used vehicles from Central/State Government, Union territory or a local authority is liable to pay tax on RCM basis.

Activity of composite supply of works contract service by way of construction of fish market for the Panchayat attracts 12% GST

‘Paratha’ merits classification at HSN '2106 90 99'

'Britannia Winkin' Cow Thick Shake is classifiable under HSN 2202 99 30. AAR ruling upheld.

Hand sanitizers are classifiable under Heading 3808. AAR ruling upheld.

Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808. AAR ruling upheld.

GST paid on the purchase of demo vehicles cannot be availed as ITC. AAR ruling upheld.