Case Laws

Supply of desktops consisting of CPU, Monitor, Keyboard and Mouse or any combination to be classified under HSN 8471. Attracts 18% GST.

Recovery of late fees for late filing of Form GSTR-3B stayed.

Running of canteen and its total affairs including supply of snacks, tea, lunch and dinner to client's employee and workers attracts 5% GST

AAR cannot admit an application where the question raised in the application is already pending before a GST authority

Service of Leasing of Satellite Transponders covered under SAC 9973 19 attracts 5% GST

Shyam Samruddhi is an organic fertilizer classifiable under HSN 3105 and liable to 5% GST

Activity of "Logging" does not yield agricultural produce and hence not exempt from GST

Transporter cannot be proceeded against even if the allegations against the owner of the goods are true?

Benefit of concessional rate is not available when the goods are not to be consumed in India

HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not textile material.