Case Laws

Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading '2008 19 10'

Compensation Cess is leviable on the total quantity of raw coal raised/mined and not only on the quantity of washed coal

Liaison office connecting India biz with Dubai HO is an ‘intermediary’ under GST

Imposition of IGST on oxygen concentrators imported by individuals as gifts for personal use, is unconstitutional.

Sale of developed plots is NOT supply

Bank accounts of persons other than the taxable person cannot be attached

'Track Assembly' which enables the forward and backward movement of a car seat is classifiable under CTH 8708 attracting 28% GST

Applicant allowed to withdraw the application as it was made without proper payment

Applicant allowed to withdraw the application due to incorrect information provided

Chartered Accountancy, Cost Accountancy, Company Secretary coaching institutes not exempt from GST. AAR ruling upheld.