Case Laws
Multiple services provided to a recipient based on the need of the recipient does not constitute Composite supply.
February 26, 2019
Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612
February 26, 2019
GST is applicable on Indian companies providing back office support services to overseas companies. AAR ruling upheld
February 26, 2019
Bags/Sacks (both with & without Handle) made of Laminated P.P. Nonwoven Fabric are classifiable under HSN 39232990
February 26, 2019
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
February 22, 2019
Mortgage/lien fee and stock transfer fee charged in case of agricultural goods are not exempt from GST
February 22, 2019
Importer is required to pay IGST on the ocean freight
February 22, 2019
The product 'Un-fried Fryums' is classifiable under Tariff Item 2106 90 99. Attracts 18% GST
February 22, 2019
National Dairy Development Board would qualify as 'government authority' from the GST perspective
February 22, 2019
National Dairy Development Board is to be considered as 'Financial Institution' for the purpose of section 17(4) of the CGST Act, 2017
February 22, 2019