Case Laws

Penalty for minor lapses in E-way bill reduced to Rs. 5000 from Rs.18.96 Lakh

Advance ruling application not accompanied by requisite fee (Rs. 5000 each under CGST and SGST) would be treated as an incomplete application liable for rejection

Research and development activities towards breeding, developing new species, genetic testing of Seed, gene sequencing for confirmation of species are classifiable under SAC 9981

'Prohance – D (Chocolate)' falls under CTH 2106 90 50 attracting 18% GST

Supply of goods along with design, erection, commissioning & installation of the 'solar rooftop power plant and solar irrigation water pumping systems' shall be treated as 'composite supply'

Do not detain goods/conveyances for classification disputes

'Maida Vadam/Papad' is classifiable under HSN '1905 05 40' and is exempted from GST

Applicant can avail Input Tax Credit only to the extent of the invoice value less any post supply discounts

Advance Ruling authority cannot give a ruling on the question of when to raise invoices by the applicant

Power Bank merits classification under HSN 8507 as Accumulator