Case Laws

Granting mining lease for extracting “Stone along with associated minor minerals” falls under SAC '9973 37' and attracts 18% GST on RCM basis

Amount recovered as reimbursement from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services

‘Sprayer pumps’ fall under HSN '8424 81 00' and attract 12% GST

‘Fly Ash Bricks’ are classifiable under Tariff item '6815 99 10' and attract 18% GST

‘Maize Bran’ falls under HSN '2302 10 10' and attracts 5% GST

‘Micromanipulator system’ is classifiable under HSN 9011 and attracts 18% GST

Auditing, accounting, taxation services provided to SSNNL not exempt

ITC on GST paid on premium to Deposit Insurance and Credit Guarantee Corporation

Leasing services provided by Indian Railways for Land Development attracts 18% GST

GST exempted on delivery of approved vocational courses