Case Laws

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

Subway Franchisee guilty of Profiteering

Advance ruling can't be given in respect of activities undertaken in the Service Tax regime.

Advance ruling can't be given in respect of goods that are not yet manufactured.

Advance ruling can't be given on whether the applicant can issue commercial credit note to its dealers for post sale discounts

Villa per say is ‘indivisible unit’ in applicant’s business parlance, and the declared tariff is only for the villa as a whole

Threaded metal nuts merit classification under HSN 7318 16 00

Mapping Service provided to various Municipal Corporation & Councils is exempted from GST

Rice Bran (22+oil) shall be classified under HSN 3825 90 00 and attracts 18% GST

GST is payable on goods sold to customer located outside India ,where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises