Case Laws

Odomos is well covered under Chapter 38 of Customs Tariff Act and is classified under HSN '3808 91 91'. AAR ruling upheld.

Supply of service to Zilla Parishad relating to work of evacuation and disposal of settled ash from the ash ponds is exempt from GST

GST applicable on mobilisation advance

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply. Principal supply being service under SAC 9989.

AAAR cannot entertain appeals filed beyond 60 days from the date of communication of the AAR order

Power Bank merits classification under HSN 8507 as Accumulator. AAR ruling upheld.

Petitioner is permitted to rectify GSTR-3B manually.

Person from whom documents are seized under Section 67 need not give justification to the authorities as to why he needs the copies of such documents

GST applicable on contributions from the members recovered for meeting various expenses

The supply of electricity, to the extent it is grid supplied, is goods