Case Laws

Dealer is entitled to operate under the Margin Scheme in respect of the used lead acid batteries

‘Automatic Identification System'(AIS),’Navigational telex and Walkie Talkie' (NAVTEX) and ‘SART’ are essential parts of ship and attract 5% GST

Detained goods and vehicle shall be provisionally released upon furnishing of the Bank Guarantee as per Rule 140

ITC available in respect of goods and services used in execution of Road work contracts to Government Engineering Department.

Aluminium ladders come under HSN code 7616, attracting 18% GST, irrespective of their end use

No authority can sanction refund claim to be credited in Cenvat credit account

Order of detention under Section 129 has to reflect the reasons for which the seizure of the conveyance/goods has been effected

AAR cannot decide whether the decision of the GST Council granting an exemption is binding on the Department in the absence of non-issuance of corresponding Notification by the Central/State Government

Transfer of DFIA does not attract GST. AAR ruling set aside.

Annuity paid by NHAI/State Highways Construction Authority to concessionaires for construction of roads is exempt