Case Laws

'Fried Fryums' is classifiable under Tariff Item 2106 90 99. GST@18%

Goods/Vehicle cannot be detailed for alleged under-valuation

Goods detained on the ground that the E-way Bill did not indicate the correct vehicle number to be released. BG to be furnished.

Ancillary Services provided to tour operators are "Support Services" and not "Tour Operator Service". 18% GST applicable.

Data management , consultancy services provided along with the supply of duty credit scrip constitute mixed supply

Paper based gift vouchers classifiable under HSN 4911

ITC against purchases of materials for construction of building materials cannot be claimed inorder to nullify the cascading effect of taxation

Works Contract of constructing a building meant for accommodating SMEs and Startups attracts 18% GST

Permit the petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30.12.2019

Without invoking the provisions of section 67 it would be inappropriate to allow the police authorities to continue with the detention and the seizure of the trucks