Case Laws

ITC is not available on purchase of lift that will be installed in a hotel. AAR ruling upheld.

Ruling cannot be given as members have different views on the taxability of "sale of developed land/plot"

No tax, interest or penalty shall be determined u/s 129(3) without giving the person concerned an opportunity of being heard

'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 12% GST

Solid Waste Management services are classifiable under SAC 9994

'Micafungin sodium' is entitled for concessional rate of GST at the rate of 5%. AAR ruling set aside

Non Woven Fabric made using PP granules is classifiable under CTH 5603

Powers of arrest u/s 69 can be invoked by the Commissioner even without completion of the adjudication process of finalising the assessment and determination of the liability

Post GST, license fee can be levied for granting license for placing advertising hoardings in private property as it is only “fee” and not “tax”.

IGST rebate on export is denied to advance authorisation license holders who claim IGST exemption at the time of import