Case Laws

Show-cause notice under section 130 of the CGST Act cannot be issued without complying with the requirements of section 129 of the CGST Act.

Increasing the base price of a product, post-GST rate reductions, is profiteering

Multiple services provided to a recipient based on the need of the recipient does not constitute Composite supply. AAR ruling upheld.

Classification of interest, late fee or penalty cannot be different from that of the principal supply

'Perfume Deepam Oil' (Not for Cooking) is covered under HSN 1518 and is taxable at 12%

Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707

Filling in the compound, tank, low land etc. with silver sand and earthwork inlayers, including spreading and compacting the same is a works contract under SAC 99543

Railway pushing and towing service (SAC 996731) attracts 18% GST

Subscription paid by RBI towards certain expenses to National Institute of Bank Management (NIBM) for improvement of banking operations is taxable

Applicant can avail Input Tax Credit only to the extent of the invoice value less any post supply discounts