Case Laws

Dealer in Grinders guilty of profiteering for not passing on the benefit of reduction in GST tax rate from 28% to 12%

Commission Agent providing service for procurement of agricultural produce is exempted from GST

Determination of 'Place of Supply' of goods is not within the ambit of Advance Ruling Authority as per Section 97(2) of the Act.

Kalava Raksha Sutra (Sacred Thread) classifiable under HSN 5607

Not just developers, but contractors are also eligible for the concessional GST rate on affordable housing

GST payable on services provided by The Association of Inner Wheel Clubs in India. AAR ruling upheld.

Supply of ice-cream from retail outlets would be treated as supply of "Goods"

Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply. AAR ruling upheld.

Input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil

Procedure to be followed for Search, Seizure and Confiscation under GST