Case Laws

Robotic Cleaning System (RCS) merits Classification chapter heading 8479 liable to GST @ 5%.

Right to use “system” and “system property” is right to use intellectual property which merits classification under code 9973

No ruling on whether the applicant can dispatch the commodity of Eucalyptus/Poplar wood at the time of supply through Delivery Challan

Turbine for use in waste-to-energy projects is not a renewable energy device. Benefit under SI.No.234 of Schedule I of Notification No. 1 /2017 is not available.

Tutti-frutti being the product of papaya is covered under HSN 2006 00 00

GST cannot be deducted from the salary of the employees sponsored by Uttarakhand Purv Sainik Kalyan Nigam Limited

Allegation of profiteering is not established if reduction in the base prices of products is more than the additional ITC eligible thereon

Insistence on GST payment by cash or DD is archaic and out of tune with the very spirit of the GST regime

Works contract services provided to Chhattisgarh State Power Distribution Company being predominantly for commercial use, the said services attract 18% GST

Preventive Health Care comes under the ambit of Health Care Services. Exempt from GST