Case Laws

Applicability of E-way bill procedure and the details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling

'Gear Motors' are to be classified under CTH 8501

Sale to out-patients by the pharmacy located in the hospital is not covered under the ambit of health care services, hence taxable to GST.

No ruling can be given on whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance

Profit Sharing Agreement between an employee and the shareholders is an actionable claim and does NOT attract GST

No refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty

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