Case Laws

Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan. AAR ruling upheld.

Recipient can claim ITC even when the consideration is paid through book adjustment

Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 attracting GST @18%

No interest liability if GSTR 3B could not be filed due to a technical glitch

Sulekh Sarita books are Printed Books classifiable under HSN 4901 and wholly exempted from tax.

Demand of advertisement tax after 1.7.2017 is illegal and without jurisdiction.

Profiteering is established if there is no reduction in price despite tax reduction

For establishment of solar power generating system, 70% of gross consideration shall be deemed to be supply of goods and the rest shall be considered as supply of services

Kasturba Health Society is not an educational institution. They are liable to obtain GST registration.

No GST on extra packs of cigarette supplied as part of promotion scheme