Case Laws

LPG/CNG conversion kits are parts of internal combustion engines. Classifiable under HSN 8409 99 90 and attract 28% GST.

Commission earned from auctioning of flowers is exempted from GST

Builder guilty of not passing on additional ITC benefit to Customers

Tamarind which has not undergone the process of direct drying in sun or by industrial process is classifiable under HSN 08109020

ITC is not available on input services used exclusively for providing exempt services of health services to in-patients

GST on landscape development and maintenance of garden work for State and Central Government Departments

Coal Beneficiation attracts GST @18% under SAC 9997

Advance ruling cannot be passed where activities performed by the applicant are devoid of the detailed facts

Each and every supply under a contract shall be treated separately for determining the rate of tax

Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles classifiable under HSN 8704