Case Laws

Services of HLA Typing received from an overseas laboratory is covered under the definition of "health care services by a clinical establishment". IGST exempted.

Poha bran is classifiable under HSN 2302 40 00 attracting 5% GST

Optional 6% GST Scheme is not available to composition taxpayers registered u/s 10(1)

If there is a short payment of tax or non-payment of tax, a notice is required to be issued even for recovery of interest under Section 50 of the CGST Act.

'Chewing tobacco' with the brand name 'Kavi cut tobacco' is classifiable under HSN 2403 9910

Tank is classifiable under HSN 8710 00 00

GST applicable on the supply of various fabrics

Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST

Advance rulings can't be given on issues where tax authorities have already initiated proceedings at the time of filing the application

Interest earned by way of extending deposits in PPF & Bank Saving accounts & loans and advances given to family/friends is includable in aggregate turnover