Case Laws

ITC is not available on GST paid on Motor cars of seating capacity not exceeding 13

12% GST on the supply of Stator Coil for use in the WOEG (Wind Operated Electricity Generators)

GST refund application can be filed manually under rule 97A

Advance ruling cannot be pronounced on supplies already made

Ambit of Advance Ruling does not provide for answering the questions raised on provisions relating to 'Tax Collected at Source'

Section 130(2) confers power upon the officer to release the goods on payment of fine in lieu of confiscation, before orders of adjudication are passed.

GST on body building activity on the chassis provided by the principal

"Baby wipes" merit classification under heading 3307 attracting 18% GST

'Ancillary services' would not be considered as a ‘composite supply’ naturally bundled with ‘Construction Service'. Attract 18% GST.

GST applicable on online text based information such as online books, newspapers, periodicals, to law firms, lawyers, companies,government, judiciary, law schools etc