Case Laws

For confiscation u/s 130, the authority concerned must be convinced that the contravention was with a definite intent to evade payment of tax

The expression ‘order’ used in section 129(3) means an adjudication order and not a notice

Attachment would be limited to the amounts which were lying to the credit of the petitioner in Cash Credit Accounts, at the time of freezing only

Facilitating Supply of Products without Supply on own account is Intermediary Services. 18% GST applicable under SAC 9983 11. AAR ruling upheld.

18% GST on services to be provided under subcontract to main contractor, who in turn provides to Maharashtra State Skill Development Society (MSSDS)

No GST on the supply of medicines to in-patients through pharmacy

The period of 7 days prescribed in Rule 159(5) of the CGST Rules for moving the objections to the provisional attachment is merely directory and not mandatory

Services provided to Electricity Supply Companies by way of construction, erection, commissioning, installation etc., attract levy of 18%. AAR ruling upheld.

Printing of content provided by the customer on PVC banners and supply of such printed trade advertisement material is supply of service under SAC 9989

Bus Pass is not an actionable claim. Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided. AAR ruling upheld.