Case Laws

'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 12% GST

Solid Waste Management services are classifiable under SAC 9994

'Micafungin sodium' is entitled for concessional rate of GST at the rate of 5%. AAR ruling set aside

Non Woven Fabric made using PP granules is classifiable under CTH 5603

Powers of arrest u/s 69 can be invoked by the Commissioner even without completion of the adjudication process of finalising the assessment and determination of the liability

Post GST, license fee can be levied for granting license for placing advertising hoardings in private property as it is only “fee” and not “tax”.

IGST rebate on export is denied to advance authorisation license holders who claim IGST exemption at the time of import

Unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess cannot be carried forwarded into the GST regime

Alton Buildtech India Pvt. Ltd guilty of profiteering for denying the benefit of ITC to the buyers of the flats

Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017