Case Laws

Where a promoter exercises option to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 03/2019-Central Tax (Rate) , there is no scope to pay tax at a reduced rate of 1% or 5%

Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies

Cancellation of Registration; Delay in filing appeal; Writ petition dismissed

Supply of cooking gas through pipeline from the gas banks installed at the project premises is a composite supply along with maintenance service

GST is leviable on sale of land after developing by way of erecting a civil structure or a building or a complex

Aluminium Composite Panel/Sheet is covered under HSN Code 7606 attracting 18% GST

No ITC on inputs/services procured and intended to be distributed as gifts to the retailers for sales promotion

Revocation of cancellation of its registration should be decided by following principles of natural justice

Recipient of services cannot seek Advance Ruling

IGST refund cannot be withheld on account of need for verification of suppliers of ultimate exporter