Case Laws

Appellate Authority is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal

IGST is applicable on ex-factory inter-State supplies

Ice cream parlours are "eating joints"

GST on amount recovered from government departments for doing research work and study, which help them make policies or understand its impact

Builder NOT guilty of profiteering as he has not availed benefit of ITC after coming in to force of the GST

Contributions made to the District Mineral Foundation (DMF) are liable to GST under reverse charge basis

“Preparation of a kind used in Animal Feeding – Bio Processed Meal” is entitled to be classified under HSN 2309 90 90. No GST.

Mere renting of space cannot be said to be in the nature of service provided for storage or warehousing of goods. AAR ruling upheld.

SLP in the case of HC permission to file Revised TRAN-1 is dismissed

Application is not admitted as the issues on which Advance Ruling is sought by the applicant is already pending before the appropriate authority