Case Laws

Recipient of services cannot seek Advance Ruling

GST on marine engines and its spare parts

Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903 of the Customs Tariff.

Services of boarding and lodging provided to the officials on election duty are not exempt from GST

Supply consisting of coaching service as well as goods/printed material/test papers, uniform etc to students is a 'mixed supply'

Soya Husk classifiable under HSN 2304 attracting 5% GST

ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply. AAR ruling set-aside.

Rejection of refund of amount higher than what is covered in the SCN is not legally tenable

Supply of warehoused goods to any person before clearance for home consumption does not attract GST

Determining the eligibility to transfer ITC from one GSTIN to another belonging to the same business person is not within the purview of AAR