Case Laws

Without signatures, GST notices/orders cannot withstand judicial scrutiny

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR

Fish finders do not qualify as integral parts of vessels

Reimbursement of stipends paid to trainees from industry partners under their skill development programs is not liable to GST

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

GST on supply of processed seafood. No ruling pronounced

No GST on reimbursement of electricity charges on actual basis