Case Laws

IGST payable under RCM on the services received by the Government from a provider of service located outside India for the purpose of business/commerce

Service by way of granting of license to extract minerals shall be classified under Tariff Heading 99733

Section 54(3) of the CGST Act does NOT empower the Central Government to provide for the lapsing of the unutilised ITC on account of inverted duty structure

Moulds and dies owned by OEM that are provided to a component manufacturer on FOC basis do not constitute a supply as there is no consideration

Separate GST registration can be allowed to multiple companies functioning in a "co-working space" and which provide services alone.

Parts of fishing vessels and fishing boats attract 5% GST

Flavoured milk falls under HSN 2202 9930 attracting 12% GST

'Flavoured milk' is classifiable under tariff item 2202 9930 attracting 12% GST

AAR cannot determine on the issue of applicability of interest in the context of payment done under one Head i.e., Head of Cess instead of the other i.e., under the Head of CGST

Assessee allowed to file TRAN-1 form again