Case Laws

Patanjali guilty of profiteering for increasing the base price of its washing powder despite GST Rate reduction

NY Cinemas guilty of profiteering for not passing on the benefit of reduction in the rates

No provisional attachment u/s 83 could be passed on the ground of proceedings instituted u/s 71(1)

Anti-Profiteering provisions do not violate the fundamental right to trade guaranteed under the constitution

SEZ can claim refund of Input Tax Credit (ITC) distributed by Input Service Distributor (ISD)

GST is NOT applicable on the accounting entry made in the books of accounts of Indian Project Office for salary cost of Expat employees

'[J.J.’s] POP CORN', manufactured from raw corn/maize grains classifiable under HSN '1904 10 90' attracting GST@18%

Rulings can't be given on transactions not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant

ITC is NOT available on the project development services procured for development of SIPC (Smart Industrial Port City)

Biaxially Oriented Polypropylene Laminated PP (BOPP) Woven Sacks are classifiable under HSN 3923. Attract 18% GST.