Case Laws

AAR of one state has no jurisdiction to pass ruling on matters pertaining to supply of goods or services or both which are being undertaken in another State

'Shatamrut Chyavan' (animal feed supplement) classifiable under HSN 2309 90 10

No ITC can be claimed on purchase of Paver Blocks laid on Land

Supply of purified water whether in sealed container or unsealed container attracts GST

Issuing NOC to the private individuals for the consideration of Rs.100/- is exempted from GST

Sub-leasing lands to Solar Power Park Developer by a Government company attracts GST

Non-speaking order set aside and remanded to the state tax officer

Place of supply in case of import of goods, is the location of the importer which need not be the same as the port of clearance of the goods.

Works contract is applicable only in immovable properties and where the value of goods and services are not distinct

Subway Franchisee guilty of Profiteering