Case Laws

Parts of diesel marine engine or genset supplied to the Indian Navy are chargeable to 5% GST

“Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST

Penalty and Interest u/s 73 & 74 are attracted only when ITC is wrongfully availed AND utilised

Term “subsequently held” in section 77 covers cases where the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State or inter-State respectively

Assessee allowed to pay dues in installments

Sale of space for advertisement when it is supplied along with the artwork attracts 18% GST under SAC '9983 66'

Marine engine of heading 8407 and heading 8408, and parts thereof of heading 8409 attract 5% GST

Provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply

Petitioner can request GST Commissioner to Extend Time for Rectifying Mistake in TRAN-1 under Rule 120A

Commission agent service provided to rice millers and traders for sale or purchase of rice is NOT exempt from GST