Case Laws

Parts of the tillers are classified under HSN Code 8432 90 90

Petitioner permitted to rectify inadvertent mistakes/errors in filing of statutory forms GSTR-1 and GSTR-3B, so as to enable the filing of correct annual return

Filters are classifiable under HSN Heading 8421

Petitioner allowed to file Form TRAN-2 either manually or electronically

Govt to communicate the enlarged scope of IT-Grievance Redressal Committee

Pooja Oil classifiable under tariff heading 1518. Attracts 12% GST.

Supply of 'access cards' with contents supplied by recipient of supply is a composite supply classifiable under SAC 9989

For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable.

Waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax

GST is applicable on the amount received as reimbursement of discount / rebate from the principal company.