Case Laws

Service of fumigation/pest control in a warehouse of agriculture produce attracts 18% GST

Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges are classifiable under HSN '5407 10 19' attracting 5% GST

Agencies receiving commission in the capacity of agent/intermediary from the foreign entities liable to pay CGST and SGST

GST is applicable on wages to be paid to the Security Guards

Classification of testing of purity of gold is 9983 and GST rate is liable to 18 %

ITC needs to be reversed on inputs consumed in manufacture of dye intermediates which have been destroyed in fire

Allegation of mis-classification of goods cannot warrant a detention of the goods under Section 129

Assessee permitted to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments

Construction of an oil pipeline from Siliguri in India to Parbatipur in Bangladesh is NOT an export of service

"Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser" is classifiable under HSN code 3808 9400