Case Laws

Support Services for Research on Prevention of Epilepsy attract 18% GST

CERA audit cannot be extended to call for audit of a private entity

‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11. AAR ruling upheld.

Trucks seized u/s 129 more particularly when both the trucks were not in transit carrying any goods to be released

Validity of e-way bills as the vehicle is being unloaded from the conveyance

GST rates on Bolts, nuts, screw, washer etc. known as fixtures

Stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) shall be considered as ‘export of service’ w.e.f. 01.02.2019 onwards

Cancellation of Registration without issuance of SCN is not legally sustainable

ITC earned on inward supplies(meant for outward supply of Bullions) cannot be used towards offsetting GST liability on ‘Castor Oil Seed’

'Ahmedabad Municipal Transport Service (AMTS)' qualifies as a 'Local Authority' u/s 2(69) of the CGST Act