Case Laws

Shyam Samruddhi is an organic fertilizer classifiable under HSN 3105 and liable to 5% GST

Activity of "Logging" does not yield agricultural produce and hence not exempt from GST

Transporter cannot be proceeded against even if the allegations against the owner of the goods are true?

Benefit of concessional rate is not available when the goods are not to be consumed in India

HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not textile material.

Systems, sub-systems and onboard spares supplied for use in the Warships, Vessels and Submarines meant for Indian Navy attract 5% GST

GST is applicable on reimbursement of expenses such as salaries, rent, office expenses, travelling cost etc

No credit is available on Agarbatti given free of cost for every purchase of 1 Carton Box full of Agarbatti

Marine Duty hydraulic equipment designed and custom built for being fitted on a Barge attracts 5% GST

GST applicable on freight charges recovered from customers without issuance of consignment note