Case Laws

Deposit work is not an integral part of the supply of services of transmission or distribution of electricity, hence not eligible to avail the exemption

Mortgage/lien fee and stock transfer fee charged in case of agricultural goods are not exempt from GST. AAR ruling upheld.

Non-diary cooking cream merits classification under HSN '2106 90 99'

Pizza Topping merits classification under HSN '2106 90 99' attracting 18% GST. AAR ruling upheld.

Nicotine Polacriliex Lozenge is classifiable under the heading 3824

Kalava Raksha Sutra (Sacred Thread) classifiable under HSN 5607.

“Namkeen” duly packed & sealed in printed pouches (unit container) to be taxed at 12% GST

Branded frozen chicken packed and supplied in HDPE bags is classifiable under HSN 02071200 and attracts GST. AAR ruling upheld.

Manual appeal filed by the petitioner is valid

Facilitating the execution of work (Deposit Work) by the applicant to the consumer/intending agency is covered under the 'scope of supply'