Case Laws

28% GST on tobacco leaves that are threshed and re-dried

5% GST applicable on tobacco leaves that are re-dried but without getting threshed

Transfer of Business as a going concern exempted from GST

Repairing and servicing of transformers owned by another person is not Job Work but a Composite Supply

ITC can be availed on the Motor Vehicles purchased for demonstration purpose.

GST is NIL for a Composite supply of goods and services where supply of goods is below 25% out of total value of supply (provided to Govt in relation to functions under 243G and 243W)

GST on licensing services provided by the State Government for the right to use minerals is payable on reverse charge basis.

Advance ruling cannot be given on the question which involves the determination of the place of supply of the goods or services or both

Tata Harrier vehicle is classifiable under Tariff Item 8703 32 91

Polypropylene Mat plaited using Polypropylene Straw is classifiable under CTH 46019900