Case Laws

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings. Taxable @12% under HSN 5703 90 90

Advance ruling cannot be given when the original question raised by the applicant turns redundant

No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard

ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid is not available

Appellant is eligible to take benefit of margin scheme under rule 32(5) even for paintings, antique jewellery and antique watches.AAR ruling set aside.

Recovery of 50% of Parental Health Insurance Premium from employees does not amount to supply

Advance Ruling Authority should refrain from passing any ruling relating to 'Place Of Supply'

Adoption Fees paid under Adoption Regulations, 2017 by the Prospective Adoptive Parents is exempted from GST

Supply, erection, installation, commissioning and testing of UPS system qualifies as a Composite Supply with supply of UPS as the principal supply

Elapse of time limit for filing revised FORM GST TRAN-1 is no bar for claiming transitional credit