Case Laws

Online tests coupled with significant human intervention in terms of scoring are outside the purview of OIDAR

Advance ruling obtained by the Appellant by suppressing the fact of an on-going investigation is void ab-initio

Preparations of Whole Wheat parota and Malabar parota are classified under CTH 2106

TDS u/s 51 is not applicable to exempted supplies

Silicone Insoles & Silicone Heel Cushions are removable insoles which are classifiable under HSN 6406 as parts of footwear

Plastic latex collection cup used for rubber tapping is classifiable under HSN 8201 90 00 and is exempt from GST

Manufacture of goods and invoiced to a recipient without moving the goods amounts to intra-state supply

18% GST applicable on works contract service provided to National Centre for Biological Sciences

Kraft paper honeycomb board or paper honeycomb board is classified under the heading 4808 90 00

Retrofitted vehicle merits classification under heading 8711 20 19 attracting 28% GST