Case Laws

Polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST

IIM is an educational institution and eligible for GST exemption

Amortised cost of tools which are re-supplied back to the supplier free of cost shall not be added to the value of supply. AAR ruling set aside.

Marine Diesel engines and gear boxes supplied for use in vessels falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable at 5% GST

PVC Tufted Coir Mats and Matting are classifiable under HSN 5703 90 90

Tax liability under GST for the tour packages, which are provided to guests by way of separate services against separate invoices

Articles of gold, ruby, sapphire etc fitted with watch movement are classifiable under HSN 9101. AAR ruling upheld

Supply of transport tank by mounting the same on chassis amounts to supply of 'tank' classifiable under Heading 7311

Agricultural Seedling Trays made of base material of Polypropylene Granules are classifiable under CTH 3926 90 99

Builder found guilty of profiteering as additional ITC available post GST was not passed onto the flat buyers