Case Laws

'Cattle feed in cake form' classifiable under HSN 2309 90 10 and is exempt from GST.

'Cattle feed in cake form' is classifiable under Chapter Heading 2309 90 10 and is exempt from GST

GST is applicable on the interest, late fee, penalty received in the GST regime for the reason that consideration for such services provided in Service Tax regime is received belatedly

In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017

Supplier of construction service is liable to pay GST for the service provided to the land owner in lieu of development rights

ITC is not available on the medicines procured for the 'personal consumption' of employees

Supply of submersible pump sets along with installation, electrification and energisation of the same in already drilled bore wells is a Composite Supply

ITC is not available on the medical/diagnostic equipment, consumables etc being procured for providing medical facilities to the employees

Purified/Mineral/Aerated/Distilled water even when sold in non-sealed container is not exempt from GST

Agriculture Mechanical Sprayer will merit classification under Chapter Head 8424