Case Laws

Supply of printed educational books as per instructions of School Education Department is a supply of "printed books" under HSN 4901

Constitute expert committee to examine grievance of denial of entertainment tax benefits under GST

RCM U/s. 9(4) is applicable on transactions effected from 1.7.2017 to 12.10.2017

Activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989

Retro-fitment of Twin Pipe Air Brake System on Railway Wagons is a Composite Supply, where the Twin Pipe Air Brake System is the Principal Supply

Construction of a private railway siding for carriage of coal and oil fuel is a composite supply of works contract taxable @ 12%

AAR application not admitted where proceedings under the GST Act are pending against the Applicant

Parallel GST Proceedings in two states is allowed

ITC on gifts will not be available when no GST is being paid on their disposal

While exercising powers under section 83 (Provisional Attachments), authorities should take care to ensure that the dealer is in a position to continue with the business