Case Laws

Conditions for a supply to qualify as Export of Service

Marine tight cables are not integral parts of warship. Reduced GST@5% not applicable.

“Zn EDTA” and “Fe EDTA” manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 attracting 12% GST

Application rejected in view of non-submission of copies of agreement with regard to the services to be supplied by the applicant

For a single transaction and the same movement of goods, there cannot be multiple consignment notes. AAR ruling upheld.

Property tax is not deductable from the value of taxable supply of “Renting of Immovable Property” service

Department to refund the Bank guarantees encashed as the appeal period is still pending

Seized documents can be denied to assessee if it prejudicially affects the investigation

ROM(Rectification Of Mistake) application is rejected as the authority has considered all the submissions and issued proper orders

Land filling pit is not a 'plant and machinery' but a 'civil structure'. ITC can't be availed on it.