Case Laws

Sun Infra Services Pvt Ltd guilty of profiteering on the supply of flats

Disposable underpads fall under HSN 9619.00.90

Cervical pillows fall under HSN 9404 10 00

Baked Chips come under HSN 2008 19 40 and taxable at 12%

Where payments are netted off against receivables, the recipient will not be eligible for full ITC as they are not paying the full amount to their supplier.

Agricultural implements used for rubber tapping are classifiable under HSN 8201 90 00. Exempted from GST.

'Wet Wipes' supplied by the applicant is classifiable under 3307 90 90. Attracts 28% GST.

TDS not applicable to entities not falling under any category of Section 51

Section 83 would come into play only after the necessary action is taken under section 62 of the Act

Service provided to a foreign holding company in the nature of Information on local market is considered a mixed supply of accounting, professional and technical services