Case Laws

Exemption notification unless specifically provided, cannot be extended to subcontractors automatically on par with service suppliers (main contractors)

Application cannot be admitted as matter is pending before the High Court. AAR Ruling upheld.

Provisional attachment of bank accounts lifted to enable the assessee pay the salaries of its employees

Recipient of supply cannot seek advance ruling. AAR ruling upheld.

IGST refund to be granted where the exports were exported on payment of IGST but the exporter shows IGST paid as NIL in the shipping bill by mistake

Activity of wet-leasing is squarely classifiable under SAC 9973. AAR ruling upheld.

Tolerating the use of a pathway for a period of time for consideration attracts GST. AAR ruling upheld.

GST leviable on amount received as reimbursement of discount or rebate

PVC carpet Mat classifiable under HSN 3918 attracting 18% GST

AAR is justified in rejecting the appeal on the ground of limitation as it is not having power to condone the delay beyond 30 days