Case Laws

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

Activities undertaken by a Co-operative housing society as per its bye laws constitute supply.

Undervaluation of a good in the invoice cannot be a ground for detention of the goods and vehicle under Section 129

Amount recovered from the employees towards car parking charges would be deemed as “Supply of service”

Profiteering established on the supply of restaurant service by Cilantro Diners (franchisee of SubWay)

AAR cannot rule on the documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable

9% rate of interest instead of 6% for delay in payment of refund