Case Laws

Man-made textile Non-Woven Geo bags from Polypropylene are classified under heading 6305

Amortised cost of tools which are re-supplied back to the supplier free of cost shall be added to the value of supply

Compensation cess on Hybrid Electric Vehicles

Services of transport of agriculture produce attracts GST

Payment of interest on delayed refunds due to SB005 error; Petitioner to file a representation to the Adjudicating Authority

TRAN-1 (CENVAT credit) amendment to be allowed if the mistake is bonafide

Amounts received in the nature of Brand Fee and reimbursement of expenses is a supply attracting 18% GST

Mouth freshener is classifiable under HSN 2106 and attracts 18% GST

Forfeited reward points in loyalty programme do not come under the ambit of actionable claim. Advance ruling upheld.

GST@5% on sale of edible items from a sweetshop which also runs a restaurant