Case Laws

Activity of Supply, Design, Installation, Commissioning and Testing of Solar Energy based Water Pumping Systems attracts 8.9% GST.

Notional interest/monetary value of the act of providing refundable interest free deposit will be considered as consideration

Steel Mugs with a plastic outer body are classifiable under CTH 7323

Govt to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1

P P Non-woven bags manufactured by the Applicant from 'Non-woven fabric' under HSN 5603 falls under HSN 6305 33 00. AAR ruling set aside.

VTWO Ventures guilty of profiteering on account of increasing the base prices to maintain the same selling price despite reduction in GST rates.

AAR cannot decide on the classification of imported goods.

Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan. AAR ruling upheld.

Recipient can claim ITC even when the consideration is paid through book adjustment

Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 attracting GST @18%