Case Laws

GST under reverse charge is applicable for the contribution made towards District Mineral Foundation by a mining company

Royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the SAC 9973

Ice creams, chocolates, pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply under SAC 9963. Attracts 5% GST.

Wood meant for pulping attracts 18% GST

For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only

ITC of the tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration cannot be availed

Char-Dolochar/Dolochar is classifiable under HSN 2619 00 90. Attracts 18% GST.

Activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes with the basic facilities is liable to GST

Section 109 which prescribes that the tribunal shall consists of one Judicial Member, one Technical Member (Centre) and one Technical Member (State), is struck down

Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually