Case Laws

IGST should be paid by the importer on ocean freight in the case of CIF basis contract (On RCM basis)

The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time

E-Campus solutions fall under SAC 9973 29. Attract 18% GST.

Flavored milk is classifiable under HSN 0402 99 90

LPG/CNG conversion kits are parts of internal combustion engines. Classifiable under HSN 8409 99 90 and attract 28% GST.

Commission earned from auctioning of flowers is exempted from GST

Builder guilty of not passing on additional ITC benefit to Customers

Tamarind which has not undergone the process of direct drying in sun or by industrial process is classifiable under HSN 08109020

ITC is not available on input services used exclusively for providing exempt services of health services to in-patients

GST on landscape development and maintenance of garden work for State and Central Government Departments