Case Laws

Govt to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept it manually

Design, realisation, integration and commissioning of 1.2m Trisonic Wind Tunnel as a turnkey project will fall under the definition of works contract

Bail granted in ITC Fraud case

Concessional rate is not applicable on supply of works contract meant predominantly for use in commerce, industry etc

PVC Tufted Coir Mats and Matting classifiable under HSN 5703 90 90

Bentonite Powder used for electrical earthing is classifiable under HSN 3824 99 17

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings. Taxable @12% under HSN 5703 90 90

Advance ruling cannot be given when the original question raised by the applicant turns redundant

No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard

ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid is not available