Case Laws

Service of coaching to students which also includes supply of printed material/test papers/uniform etc is a Composite supply of service

Refund of the accumulated ITC will be available in cases where the input and output supplies are same but attract different tax rates at different points in time

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106

Parallel proceedings by both the state and centre are allowed when the subject matter is not the same

Question posed by the petitioner-society in respect of which Advance Ruling was solicited, must be answered specifically by the advance ruling authorities

Partially Coated Polyester Fabric (Knitted or Woven) covered under HSN 5903

GST is not payable on the marketing expenses paid by the E-Commerce Operator to driver

Transfer of going concern is a supply of service and exempted from GST

The words "any proceeding" in the proviso to Section 98(2) will encompass within its fold investigation proceedings launched by the DGGI u/s 70

GST exempted on Hostel Rent of less than Rs. 1000 per day per Student