Case Laws

Wet Baby Wipes, Wet Face Wipes, Bed and Bath Towels and Shampoo Towels are appropriately classifiable under Heading 3307 or 3401

Lottery is a 'Good'

Marigold Butterfly Bridal with watch and similar jewellery products containing watch are classifiable under Heading 9101.

GST on custom milling of paddy with transportation of rice and usage of gunny bags

GST defaulters in fake invoice case released on furnishing personal bond

Eucalyptus / Subabul wood de-barked pulp wood in cut sizes is classifiable under HSN 4401 and attracts 5% GST

‘Springs & leaves for springs of iron and steel’ are classifiable under HSN 7320 and attract 18% GST

Services provided to OKCL under the ICT Project are not exempt

ITC not available on the vehicles used for business purposes such as Marketing Fleet, Sales Fleet, Press Fleet, Training Fleet

GST on bundled sale of Medical Kit containing medical equipment