Case Laws

Fan Coil Unit is classifiable under CTH 8415. AAR ruling upheld.

GST is not applicable on goods sent for Job Work but not returned as they are consumed in the process

Builder guilty of not passing benefit of ITC to flat purchasers

GST on various services provided by the Rowing Club

Since the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee.

Value of diesel provided by the service recipient to the service provider for use in trucks/ vehicles of the service provider is includible in the transaction value .

Food supplements are not specifically covered under any HSN, therefore, classifiable under HSN 2106, being food preparations not elsewhere specified or included

28% GST on tobacco threshed and re-dried on job work basis at others' premises and then sold

Supply of 'butted' tobacco leaves attract 5% GST

GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5%