Case Laws

Provision of lodging and boarding to students undergoing training under healthcare related vocational program is not a Composite Supply

'Dried and Polished Turmeric' is covered under the definition of ‘Agriculture Produce’ and is exempted from GST. AAR ruling set-aside.

Sale of second-hand car attracts GST at 18% on price differential

Supply of manpower service for running & maintenance of the canteen is classifiable under SAC 998514 as 'Temporary staffing service'

‘Keer Kokil’ i.e. Tobacco pre-mixed with lime is classifiable under CTH '2401 20 90' attracting 28% GST

GST payable on complementary IPL tickets when provided to a related person or a distinct person

Value of undivided share of land is deemed to be one-third of the total amount charged for the supply irrespective of the actual value

5% GST on Out Board Motors and its spare parts supplied for use in vessels falling under HSN 8902

CREDAI cannot seek an advance ruling on behalf of its members

Ruling cannot be given on questions related to supplies undertaken by the applicant prior to the date of filing of the application