Case Laws

Valuation on goods supplied to the branches in other states. AAR ruling upheld.

No case of anti-profiteering against Subway Franchise. Increase in base price is commensurate with the amount of denial of ITC.

Electrical Wiring Harness falls under the HSN 8544 30 00 and attracts 18% GST from 15.11.2017

Non-woven fabric bags called as Rice Bags classifiable under HSN 63053300. GST for the bags of value not exceeding Rs.1000 per piece is 5%

Coir pith classifiable under 5305 00 40 and attracts 5% GST

ITC on brokerage services against Renting of immovable property is allowed

GST not payable on mere liaison activities in line with RBI permission

Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99

ITC is available on Demo Cars

Activity of supply of food in canteens of office, factory, hospital, college, industrial unit etc. on contractual basis attracts 5% GST