Case Laws

Assessee to be allowed to file Form TRAN1 Manually

GST Commissioner to reflect Transitional ITC claim of Petitioner in electronic credit ledger

Any amount that the supplier is liable to pay but which has been incurred by the recipient shall be included in the value of taxable supply.

Applicant to whom the project has not been awarded is not a person competent to apply for advance ruling

GETCO is also liable to pay 18% GST on recovery of charges viz. Pro-rata charges, Proportionate line charges, Operation and maintenance charges etc.

Service of loading, unloading etc. of imported yellow peas NOT exempt from GST.

Odomos is well covered under Chapter 38 of Customs Tariff Act and is classified under HSN '3808 91 91'. AAR ruling upheld.

Supply of service to Zilla Parishad relating to work of evacuation and disposal of settled ash from the ash ponds is exempt from GST

GST applicable on mobilisation advance

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply. Principal supply being service under SAC 9989.