Case Laws

ITC cannot be availed on distribution of promotional products to distributors. AAR ruling set-aside.

18% GST on reimbursement of EPF and ESI to the manpower supplier

Pharmaceutical Reference Standards (Prepared Laboratory Reagents) are classified under Tariff Item 3822 00 90 and attract 12% GST

Supply of books from the warehouse located in non-taxable territory to the customers located in non-taxable territory without them entering into India by does not amount to supply

Pharmaceutical Reference Standards (Prepared Laboratory Reagents) are classified under Tariff Item 3822 00 90 attracting 12% GST

No penalty where E-way bill has been downloaded by the taxpayer, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations.

Flavoured milk falls under HSN 2202 9930 attracting 12% GST. AAR ruling upheld.

Tax liability on the services rendered by a supplier in non-taxable territory lies with the recipient of service in India

Plastic Mechanical Liquid Dispenser falls under HSN '3923 50' and attracts 18% GST. AAR ruling modified.

Goodwill bonus paid by passengers when they are happy with the service provided by the drivers attracts 18% GST under SAC 9985