Case Laws

18% GST applicable to erection and commissioning of lifts / escalators installed for domestic use under SAC '9954 66'

Taxpayer is entitled to seek rectification of Form GSTR-3B

12% GST on supply of works contract service being supplied to SAIL for construction of Medical Institute and Super Specialty Hospital

Manufacturer of ‘Ice Creams’ is not eligible for ‘Composition Scheme’.

PVC Tufted Coir Mats classifiable under HSN '5703 90 90' attracting 12% GST. AAR ruling upheld.

GST is NOT applicable on the amount recovered from employee on account of third party canteen services. AAR ruling set aside

Rice Bran (22+oil) shall be classified under HSN 2302 40 00 and attracts 5% GST

Cost of land that is being transferred to the flat buyers on inclusive of land or undivided share of land basis cannot be deducted as a whole

GST is NOT payable on goods sold to customer located outside India ,where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises w.e.f 01.02.2019. AAR ruling modified.

Telephonic conversations and exchange of e-mails are not a substitute for 'Personal hearing'