Case Laws
Eldeco Infrastructure & Properties Ltd guilty of profiteering by not passing on the increased available ITC post GST
May 24, 2019
Anti-profiteering provisions cannot be invoked when there is neither a reduction in the rate of tax nor there is an increased additional benefit on account of ITC
May 22, 2019
Applicability of E-way bill procedure and the details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling
May 22, 2019
'Gear Motors' are to be classified under CTH 8501
May 22, 2019
Sale to out-patients by the pharmacy located in the hospital is not covered under the ambit of health care services, hence taxable to GST.
May 21, 2019
No ruling can be given on whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance
May 21, 2019
Profit Sharing Agreement between an employee and the shareholders is an actionable claim and does NOT attract GST
May 21, 2019
No refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty
May 21, 2019
Service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under SAC 9973 37
May 17, 2019
Conference and exhibition service provided to delegates, vendors, exhibitors is a composite supply under SAC 9985 96
May 17, 2019