Case Laws

Court may not be justified in granting an extension of the period contemplated under sub section (2) of Section 62

Computation of admissible amount of the ITC on the capital goods used for both taxable and exempt supplies is to be done based on Rule 43

Providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation is exempt

Locomotive spares used as parts of railway locomotives are to be classified under heading 8607

Burden of proving that the OIDAR services received by an unregistered person were for purposes other than commerce, industry etc lies with the applicant

Richyaa Darner Lemon and Licta Lemon are classifiable under HSN 2202 10 20

Royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973

GST under reverse charge is applicable for the contribution made towards District Mineral Foundation by a mining company

Royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the SAC 9973

Ice creams, chocolates, pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply under SAC 9963. Attracts 5% GST.