Case Laws

Activity of composite supply of works contract service by way of construction of fish market for the Panchayat attracts 12% GST

‘Paratha’ merits classification at HSN '2106 90 99'

'Britannia Winkin' Cow Thick Shake is classifiable under HSN 2202 99 30. AAR ruling upheld.

Hand sanitizers are classifiable under Heading 3808. AAR ruling upheld.

Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808. AAR ruling upheld.

GST paid on the purchase of demo vehicles cannot be availed as ITC. AAR ruling upheld.

Marine tight cables are integral parts of warship. Reduced GST@5% is applicable. AAR ruling set-aside.

Arranging sales to buyers located outside India is not an 'Export of Service'

ITC on input of any goods or services including works contract service used towards construction of immovable property

GST is not applicable on amount recovered by the Applicant from employees for usage of bus transportation facility