Case Laws

Bank accounts of family members of the taxable person cannot be provisionally attached under section 83 of the CGST Act

‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. Attracts 28% GST. AAR ruling upheld.

No ruling on leviabiity of GST on the ocean freight in the case of imports on CIF basis as matter is pending before the SC

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

18% GST applicable to erection and commissioning of lifts / escalators installed for domestic use under SAC '9954 66'

Taxpayer is entitled to seek rectification of Form GSTR-3B

12% GST on supply of works contract service being supplied to SAIL for construction of Medical Institute and Super Specialty Hospital

Manufacturer of ‘Ice Creams’ is not eligible for ‘Composition Scheme’.

PVC Tufted Coir Mats classifiable under HSN '5703 90 90' attracting 12% GST. AAR ruling upheld.

GST is NOT applicable on the amount recovered from employee on account of third party canteen services. AAR ruling set aside