Case Laws

5% GST applicable for the supply of food inside the restaurant (branch) situated in zoological garden

Hand sanitizers are classifiable under Heading 3808 attracting 18% GST

Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808 & attract 18% GST

Petitioners are entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017

Tamilnadu Skill Development Corporation is required to be registered under the GST Act

Assessee to be provided an opportunity of personal hearing before rejecting refunds

Recovery action against the Seller a must, before denying ITC to the buyer

“Air Springs” of a Motor Car are rightly classified under CTH 8708 80 00

Revenue to enable amendment to GSTR-1

Appellant permitted to file/revise TRAN-1 either electronically or manually