Case Laws

Ruling cannot be given on the question of "assessment of supplies based on taxability"

AAR cannot decide if individuals who own flats in a society but have opted not to become the members of the society are at par with the other individual flat owner who have opted for the membership of the society

GST applicable on the royalty paid by NMDC in respect of mining lease. AAR ruling upheld.

Setting up Video Conference software/network up to Gram Panchayat Government offices constitutes composite supply. 18% GST applicable.

Activity of printing of question papers is activity of supply of services classifiable under heading 9989

Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives for Indian Railways will be under Tariff Heading 8607

Supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as “Sale of Services”

Gudakhu is classifiable under HSN 2403 99 90. AAR ruling upheld.

Foreign Immigration Advisor service provided to the Consultant Manager constitutes a supply of "Intermediary services"

Door-handle of motor vehicle is classifiable under HSN 3926