Case Laws

No advance ruling can be given on matters that are sub-judice

GST on the sale of second hand jewellery is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5)

GST on landscaping and gardening work provided to government departments

GST not leviable on amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

Provisions of Section 42 do not arise where the ITC claim by the assesee is erroneous as it is not a case of mismatch

Papad of any size and shape is exempt from GST

Rejection of ITC refund without affording an opportunity for personal hearing is liable to be set aside.

Provision of hostel facility which includes lodging and boarding facility wherein food shall also be served to the students is a 'Mixed Supply'

“Zn EDTA” and “Fe EDTA” manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 attracting 12% GST. AAR ruling upheld.

Amount recovered as reimbursement from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services. AAR ruling upheld.