Case Laws
Non-registration of the consignor or the alleged mis-classification of the goods under transportation, cannot be a ground for detention u/s 129
November 2, 2020
Transitioning of credit cannot be denied merely on the basis that there were no technical glitches on the GSTN side
October 29, 2020
Starbucks guilty of profiteering for denying the benefit of rate reduction
October 28, 2020
Central Govt is not under mandatory compulsion to follow a timeline in paying GST compensation to the states
October 28, 2020
ITC is not available on purchase of lift that will be installed in a hotel. AAR ruling upheld.
October 23, 2020
Ruling cannot be given as members have different views on the taxability of "sale of developed land/plot"
October 22, 2020
No tax, interest or penalty shall be determined u/s 129(3) without giving the person concerned an opportunity of being heard
October 21, 2020
'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 12% GST
October 21, 2020
Solid Waste Management services are classifiable under SAC 9994
October 21, 2020
'Micafungin sodium' is entitled for concessional rate of GST at the rate of 5%. AAR ruling set aside
October 21, 2020