Case Laws

GST leviable on amount received as reimbursement of discount or rebate

PVC carpet Mat classifiable under HSN 3918 attracting 18% GST

AAR is justified in rejecting the appeal on the ground of limitation as it is not having power to condone the delay beyond 30 days

Request to extend the last date for filing annual returns not granted

GST leviable on Cheque Bouncing Charges, interest received on delayed payments, Connection/Disconnection charges i.r.o water distribution services

5% GST applicable for the supply of food inside the restaurant (branch) situated in zoological garden

Hand sanitizers are classifiable under Heading 3808 attracting 18% GST

Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808 & attract 18% GST

Petitioners are entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017

Tamilnadu Skill Development Corporation is required to be registered under the GST Act