Case Laws

GST applicable on the portion of the payment received on account of the bonus payable to the persons that the applicant deploys as security personnel

AAR cannot give a ruling on the supply which is not made by the applicant

No jurisdictional error in issuance of the show cause notice demanding recovery of credit wrongly availed in TRAN-1

Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 90 and attract 18% GST.

'Fried Fryums' is classifiable under Tariff Item 2106 90 99. GST@18%

Goods/Vehicle cannot be detailed for alleged under-valuation

Goods detained on the ground that the E-way Bill did not indicate the correct vehicle number to be released. BG to be furnished.

Ancillary Services provided to tour operators are "Support Services" and not "Tour Operator Service". 18% GST applicable.

Data management , consultancy services provided along with the supply of duty credit scrip constitute mixed supply

Paper based gift vouchers classifiable under HSN 4911