Case Laws

Supply of educational aids such as school bags, footwear etc to students of government and government aided schools is exempt

Supply of “inspection and testing services” on fresh table grapes is NOT classifiable under SAC 9986

Tolerating the use of a pathway for a period of time for consideration attracts GST

Activity of building and mounting of the body on the chassis made available by the customers will result in supply of service (Job Work)

Services provided by IIT Alumni Association to its members in return for member ship fee constitute supply.

Recipient of supply cannot seek advance ruling

Provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a Mixed Supply

Raymond Ltd profiteered on the supply of 'After-Shave Lotion' by denying the benefit of tax reduction from 28% to 18% vide Notf. 41/2017-CTR

Orders Passed during lockdown without an opportunity for personal hearing violate Principles of Natural Justice

Psyllium Husk Powder, a preparation made from Psyllium Plant or its parts is classifiable under HSN 12119032 and attracts GST @ 5%