Case Laws

Appeal can be filed either electronically or manually

Dough Makers India Pvt. Ltd guilty of profiteering on the supply of restaurant service

Amount collected by RWAs for setting up the ‘Sinking Fund’/ Corpus Fund attracts 18% GST under SAC 9995 (Services of Membership Association)

Bank accounts of family members of the taxable person cannot be provisionally attached under section 83 of the CGST Act

‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. Attracts 28% GST. AAR ruling upheld.

No ruling on leviabiity of GST on the ocean freight in the case of imports on CIF basis as matter is pending before the SC

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

18% GST applicable to erection and commissioning of lifts / escalators installed for domestic use under SAC '9954 66'

Taxpayer is entitled to seek rectification of Form GSTR-3B

12% GST on supply of works contract service being supplied to SAIL for construction of Medical Institute and Super Specialty Hospital