Case Laws

GST is payable on the supply of rice even if brand name is not registered

Provisional attachment u/s 83 cannot be resorted to when proceedings initiated are u/s 79 (Recovery from third party)

Recipient of Goods/Services cannot seek advance ruling

Railways is bound to pay GST on the license fee collected to run vehicle parking in their premises

ITC cannot be availed on distribution of promotional products to distributors. AAR ruling set-aside.

18% GST on reimbursement of EPF and ESI to the manpower supplier

Pharmaceutical Reference Standards (Prepared Laboratory Reagents) are classified under Tariff Item 3822 00 90 and attract 12% GST

Supply of books from the warehouse located in non-taxable territory to the customers located in non-taxable territory without them entering into India by does not amount to supply

Pharmaceutical Reference Standards (Prepared Laboratory Reagents) are classified under Tariff Item 3822 00 90 attracting 12% GST

No penalty where E-way bill has been downloaded by the taxpayer, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations.