Case Laws

No jurisdictional error in issuance of the show cause notice demanding recovery of credit wrongly availed in TRAN-1

Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 90 and attract 18% GST.

'Fried Fryums' is classifiable under Tariff Item 2106 90 99. GST@18%

Goods/Vehicle cannot be detailed for alleged under-valuation

Goods detained on the ground that the E-way Bill did not indicate the correct vehicle number to be released. BG to be furnished.

Ancillary Services provided to tour operators are "Support Services" and not "Tour Operator Service". 18% GST applicable.

Data management , consultancy services provided along with the supply of duty credit scrip constitute mixed supply

Paper based gift vouchers classifiable under HSN 4911

ITC against purchases of materials for construction of building materials cannot be claimed inorder to nullify the cascading effect of taxation

Works Contract of constructing a building meant for accommodating SMEs and Startups attracts 18% GST