Case Laws

IGST refund to be granted where the exports were exported on payment of IGST but the exporter shows IGST paid as NIL in the shipping bill by mistake

Activity of wet-leasing is squarely classifiable under SAC 9973. AAR ruling upheld.

Tolerating the use of a pathway for a period of time for consideration attracts GST. AAR ruling upheld.

GST leviable on amount received as reimbursement of discount or rebate

PVC carpet Mat classifiable under HSN 3918 attracting 18% GST

AAR is justified in rejecting the appeal on the ground of limitation as it is not having power to condone the delay beyond 30 days

Request to extend the last date for filing annual returns not granted

GST leviable on Cheque Bouncing Charges, interest received on delayed payments, Connection/Disconnection charges i.r.o water distribution services

5% GST applicable for the supply of food inside the restaurant (branch) situated in zoological garden

Hand sanitizers are classifiable under Heading 3808 attracting 18% GST