Case Laws

‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11

Plastic Mechanical Liquid Dispenser falls under HSN '3926 90 90' and attracts 18% GST

Consideration paid to the Directors of a company will attract GST under reverse charge mechanism. AAR ruling upheld

‘Rhyzomyx’ and ‘Rhyzomyco’ fall under HSN '3002 90 30' and attract 12% GST

Franchisees should take GST Registration irrespective of the turnover.

Maize Bran does not classify as ‘cattle feed’

Process of body building by fabrication and other processes carried out on chassis of motor vehicle owned by others is a supply of service

Selling of residential flats before the date of completion certificate attracts GST

Educational assessment examination (ASSET) with its variants provided to school/educational organization is exempted from payment of GST

Cost of land that is being transferred to the flat buyers on inclusive of land or undivided share of land basis cannot be deducted as a whole