Case Laws

Submarine Fired Decoy System falls under HSN 9306 attracting 18% GST

GST Council should reconsider exclusion of ice cream from the list of manufacturers eligible for composition scheme within three months

Thermal spray or metal coating using metal powders, carbide powders, wires rods for various engineering applications is Job work

An applicant must be a supplier of Service/Goods in order to seek advance ruling

Transition of ITC cannot be denied only on the basis of procedural or technical wrangles in respect of TRAN-1

Supply of works contract service of dredging of Lake to a Government Authority attracts 5% GST

Mistakenly entering clearing agent name as consignee name in E-Way Bill attracts minor penalty only

Cancellation of registration resulting from an incomplete show-cause notice cannot be sustained

Carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability is not allowed

Renting of e-bikes/bicycles without an operator is classifiable under SAC 9973. AAR ruling set-aside