Case Laws

Soya Husk classifiable under HSN 2304 attracting 5% GST

ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply. AAR ruling set-aside.

Rejection of refund of amount higher than what is covered in the SCN is not legally tenable

Supply of warehoused goods to any person before clearance for home consumption does not attract GST

Determining the eligibility to transfer ITC from one GSTIN to another belonging to the same business person is not within the purview of AAR

Disallowing of dedit of ECL ceases to have effect beyond one year

GST is applicable on the sale of developed plot as it is tantamount to rendering of service. AAR ruling upheld.

Service of operating AC buses by the applicant for NMMT would be subject to GST @12% under SAC 9966

'Dried and Polished Turmeric' is not covered under the definition of ‘Agriculture Produce’ and is not exempted from GST

Dept to grant refund that was previously credited to a wrong account