Case Laws

Advance Ruling cannot be given on the question of 'Determination of Place Of Supply'.

External Development Charges and Infrastructural Development Charges, recovered from buyers form part of 'Value'

Not possible to give ruling in absence of any specific mention of supply of goods or service or both.

Delayed payment surcharge attributable to supply of transmission/distribution of electricity service is exempted from GST

Robotic Cleaning System (RCS) merits Classification chapter heading 8479 liable to GST @ 5%.

Right to use “system” and “system property” is right to use intellectual property which merits classification under code 9973

No ruling on whether the applicant can dispatch the commodity of Eucalyptus/Poplar wood at the time of supply through Delivery Challan

Turbine for use in waste-to-energy projects is not a renewable energy device. Benefit under SI.No.234 of Schedule I of Notification No. 1 /2017 is not available.

Tutti-frutti being the product of papaya is covered under HSN 2006 00 00

GST cannot be deducted from the salary of the employees sponsored by Uttarakhand Purv Sainik Kalyan Nigam Limited