Case Laws

ITC is not available on GST paid on freight for transportation of non-taxable goods from one unit to another

‘Militry Malai Mithai’ would merit classification under HSN 2106 90 99 as ‘Sweetmeat’ and chargeable to 5% GST

'Canned Pineapple Slices dipped in sugar syrup' is covered under the Tariff item No. 0811

Tile Adhesive and Tile Grout are classifiable under HSN 3214 and attract 28% GST

No GST on Cold storage Charges for storing of eggs

Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “ Works Contract Services” ( SAC 9954 ). Attracts 18% GST.

Full ITC eligible on Road Construction Services which is liable to tax

Air-Cooled condenser supplied for use in the waste-to-energy project is classifiable under HSN 8404 attracting 5% GST

“Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement” is classifiable under HSN 2309 90 90 and is exempt from GST

Amount payable in instalment on lease after getting the allotment letter does not come under the category of upfront payment.