Case Laws

Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply. AAR ruling upheld.

Input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil

Procedure to be followed for Search, Seizure and Confiscation under GST

GST leviable on Penal Interest for default in EMI payment

Unless the tax and penalty are quantified, no confiscation order could be passed

Composite supply of goods and services provided to a Govt authority where supply of goods is not more than 25% of the total value of supply will attract Nil rate of duty (in relation to functions entrusted under 243W)

Natural Calcite Powder is classifiable under HSN 2530 90 30. Attracts 5% GST.

PVC foot mats manufactured and supplied by the applicant fall under Chapter 39, Sub-Heading 3904 10, taxable at 18%

Allow manual filing of GST TRAN-1

'Tips and Balls' of Ball Point Pens are to be classified under HSN 9608 99 90 and attract 18% GST under Sl No. 453 of Schedule III