Case Laws

Reversal of ITC u/s 17(5)(h) by the revenue, in cases of loss by consumption of input which is inherent to manufacturing loss, is misconceived

Services provided to JWDS (Jharkhand Women Development Society) would not qualify for exemption

Outer limit for disallowing debit of electronic credit ledger is one year

Denial of ITC due to GSTR 2A/3B mismatch is STAYED

No GST payable on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department

"Abhivahan permission shulk" paid to the Forest department attracts 18% GST on RCM basis under SAC '9997'

'Car seat Covers' fall under HSN 8708 attracting 28% GST

GST Council to take an appropriate decision within a period of six weeks on the inclusion of petrol and diesel under GST

“Bellow Ducts” merit Classification under HSN 8607. AAR ruling set-aside.

'Waterproof Trellis support for climbing plants using bamboo and High-Density Polyethylene' merit classification under HSN '1401 10 00'