Case Laws

Marine Diesel engines and gear boxes supplied for use in vessels falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable at 5% GST

PVC Tufted Coir Mats and Matting are classifiable under HSN 5703 90 90

Tax liability under GST for the tour packages, which are provided to guests by way of separate services against separate invoices

Articles of gold, ruby, sapphire etc fitted with watch movement are classifiable under HSN 9101. AAR ruling upheld

Supply of transport tank by mounting the same on chassis amounts to supply of 'tank' classifiable under Heading 7311

Agricultural Seedling Trays made of base material of Polypropylene Granules are classifiable under CTH 3926 90 99

Builder found guilty of profiteering as additional ITC available post GST was not passed onto the flat buyers

Sale of sweets, namkeens etc through restaurant will be treated as composite supply with restaurant supply being the principal service

No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt

ITC is not admissible on the ambulance purchased even if provisioning of ambulance service to the employees is obligatory under the Factories Act, 1948.