Case Laws

Classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts is under chapter 9405

Advance ruling application is rejected as proceedings under the relevant provisions of the GST Act were already initiated prior to the filing of the application.

No GST on fee paid for grant of license for sale of liquor for human consumption

No GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption

"Abhivahan Shulk" is different from toll tax and is covered under SAC 9997. It is to be treated as "other services" and is liable for GST.

Transitional GST Input Credit cannot be denied on Procedural Grounds

ITC is inadmissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company

Suppliers liable to pay penalty for not passing GST rate cut benefits

"Abhivahan Shulk" charged and collected by the forest division is liable to GST under SAC 9997 (Other Services). Order of lower authority upheld.

Authorities cannot invoke bank guarantee till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation.