Case Laws

Whenever a taxpayer chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him

Rate of exchange of imported goods shall be applicable in as much as the foreign currency price in the contract is to cover imported content of the material used for intended purpose

Two independent supplies cannot be clubbed so as to notionally alter the very nature of each of those supplies.

Profiteering established as the builder denied the benefit of ITC to the buyers

Activity of fabrication of body building on Tippers, Trailers etc., merits classification under SAC 9988 81. GST@18%

GST on laboratory reagents. Application withdrawn.

Interest u/s 50 to be levied on Net liability and NOT Gross liability

Right to use minerals including its exploration and evaluation attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods for the period 01.07.2017 to 31.12.2018

Licensing services for the right to use minerals including its exploration and evaluation is classified under Service Code (Tariff) 9973 37

18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges