Case Laws

Separate GST registration can be allowed to multiple companies functioning in a "co-working space" and which provide services alone.

Parts of fishing vessels and fishing boats attract 5% GST

Flavoured milk falls under HSN 2202 9930 attracting 12% GST

'Flavoured milk' is classifiable under tariff item 2202 9930 attracting 12% GST

AAR cannot determine on the issue of applicability of interest in the context of payment done under one Head i.e., Head of Cess instead of the other i.e., under the Head of CGST

Assessee allowed to file TRAN-1 form again

Assessee entitled to the interest for the delayed payment of refund at the rate of 9% per annum from the date of filing of the GSTR­3B

Proprietor accused in the case of circular trading denied bail

GST on various services provided by the Rowing Club

Services rendered apart from "transmission or distribution of electricity" are taxable