Case Laws

Transfer of development rights/Additional FSI are taxable at 18% under SAC 9972

Transformers’ supplied to Indian Railways are covered under HSN 8504 and attract GST@18%

All reagents (lab or diagnostic) belonging to Heading 3822 would be covered under Sl.No 80 of Schedule-2 attracting 12% GST. AAR ruling set aside.

ITC of GST paid on goods purchased for the purpose of maintenance of mall is not admissible. AAR ruling upheld.

Generation of power/electricity from coal is Job Work

Filters are classifiable under HSN Heading 8421. AAR ruling upheld.

Transfer of Business as a going concern is exempted from GST

Advance ruling can be given only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by an applicant

Vehicle along with the goods to be released upon execution of a bond as specified under Rule 140

Whenever a taxpayer chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him