Case Laws

Service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under SAC 9973 37

Conference and exhibition service provided to delegates, vendors, exhibitors is a composite supply under SAC 9985 96

Activity of Supply, Design, Installation, Commissioning and Testing of Solar Energy based Water Pumping Systems attracts 8.9% GST.

Notional interest/monetary value of the act of providing refundable interest free deposit will be considered as consideration

Steel Mugs with a plastic outer body are classifiable under CTH 7323

Govt to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1

P P Non-woven bags manufactured by the Applicant from 'Non-woven fabric' under HSN 5603 falls under HSN 6305 33 00. AAR ruling set aside.

VTWO Ventures guilty of profiteering on account of increasing the base prices to maintain the same selling price despite reduction in GST rates.

AAR cannot decide on the classification of imported goods.

Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan. AAR ruling upheld.