Case Laws

Supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable

Mandatory pre-deposit can be made through the CGST Credit

Anticipatory bail rejected for deliberate miscommunication

GST is leviable on the services provided by corporate office to the units located in other states.

Plastic Broom-Stick is classifiable under HSN 9603 21 00

Penalty order served on the driver of the truck is not considered to be served on the owner

“Cheese Balls’ are classifiable under heading 2106 attracting 18% GST

Non reduction of Chocolate price after GST Rate reduction is Profiteering

The incidence of tax is on the supply and not on the nature of transport.

Supply of services such as Solid Waste Management, Garbage Collection, Cleaning of Colony to Chattisgarh Housing Board are exempt