Case Laws

Section 83 does NOT provide for attaching the property of a taxable person based on a proceeding against another taxable person.

Odomos is not a medicine, it is a mosquito repellant. 18% GST applicable.

Supply of food at a restaurant located in the same premises as a hotel having rooms with a tariff of Rs 7500 and above attracts 18% GST

Transfer of development rights/Additional FSI are taxable at 18% under SAC 9972

Transformers’ supplied to Indian Railways are covered under HSN 8504 and attract GST@18%

All reagents (lab or diagnostic) belonging to Heading 3822 would be covered under Sl.No 80 of Schedule-2 attracting 12% GST. AAR ruling set aside.

ITC of GST paid on goods purchased for the purpose of maintenance of mall is not admissible. AAR ruling upheld.

Generation of power/electricity from coal is Job Work

Filters are classifiable under HSN Heading 8421. AAR ruling upheld.

Transfer of Business as a going concern is exempted from GST