Case Laws

GST on parched / puffed gram (Hurigadale / Putani)

Sale of printed religious books exempt from GST

Supply of software which is not designed and developed specific to any customer and sold without any customization, qualifies as "supply of goods"

Advance ruling cannot be given as the issue is pending before the Supreme Court

Supply of power packs and the freight and insurance charges would form part of the value of supply of power packs - Composite Supply

Services of HLA Typing received from an overseas laboratory is covered under the definition of "health care services by a clinical establishment". IGST exempted.

Poha bran is classifiable under HSN 2302 40 00 attracting 5% GST

Optional 6% GST Scheme is not available to composition taxpayers registered u/s 10(1)

If there is a short payment of tax or non-payment of tax, a notice is required to be issued even for recovery of interest under Section 50 of the CGST Act.

'Chewing tobacco' with the brand name 'Kavi cut tobacco' is classifiable under HSN 2403 9910