Case Laws

Questions i.r.o export of service that require the determination of place of supply are not under the scope of jurisdiction of the Advance Ruling Authorities

National Institute of Design is required to be registered as a tax deductor as per the provisions of Section 24

GST on Aluminium Foil Type Winding Inverter Duty Transformer for initial setting up of solar project

GST payable on reverse charge basis for amount paid as interest on late payment of invoices of imported goods

Plastic toys classifiable under HSN '9503 00 30' attracting 12% GST

Flavoured milk sold under the trade name of "Power Sip" is classifiable under HSN '2202 99 30'

Medicines, consumables and implants used in the course of providing health care services to in-patients is a Composite Supply of inpatient health care services. Exempt from GST.

‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk”

GST rate 12% prescribed under Sr. No. (ix) vide Notification No. 01/2018-CT (Rate) dated 25.01.2018 is effective from the date of issue of said Notification

Rule 138(5) has no application in case of inter-state movement of goods