Case Laws

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

Contention that except for offences specified in sub-section (5) of section 132, sub-section (4) of section 132 of the U.P. Act renders all offences under the U.P. Act non cognizable, therefore no FIR can be lodged, is not acceptable

Licensing services for right to use minerals including their exploration & evaluation fall under SAC 9973 37. Attract 18% GST. AAR Ruling upheld.

Arrest or any coercive action lesser than arrest before GST Assessment not prohibited

Notice to Centre on denial of ITC for default of Supplier