Case Laws

Recovery of cheque bounce charges is made in view of toleration of the act of the client by the applicant and therefore construes as ‘supply’. AAR ruling upheld.

Recovery of cheque bounce charges is made in view of toleration of the act of the client by the applicant and therefore construes as ‘supply’

"Pallets and box pallets" are covered under HSN 4415 20 00

GST leviable on Penal Interest for default in EMI payment

ITC is not available on purchase of cash carry vans that are used for cash management business

Pure services of maintenance of parks provided by a society to the Government or local authorities are exempt

Transfer of DFIA attracts applicable GST as exemption is available only in respect of Duty Credit Scrips such as MEIS, SEIS

Supply of whole Sheep/Goat animal carcass packed in LDPE bags without mentioning the weight is exempt from GST

Krishi Kalyan Cess cannot be claimed as ITC under GST. Previous order of Advance Ruling Authority upheld.

Appellate authority upholds AAR’s order that Caesarstone is classifiable under HSN 6810. Taxable at the rate of 18% GST