Case Laws
Pre-import condition contained in Foreign Trade Policy to avail IGST exemption on import under Advance Authorisation scheme is ultra vires
February 4, 2019
GST exemption is not available to IMS Proschool on services not in relation to the NSDC programme. AAR ruling upheld.
February 4, 2019
'PP Leno Bags' are to be classified under HSN 3923 29 90.
January 31, 2019
Only activities/matters which are either being undertaken or proposed to be undertaken are qualified for advance ruling
January 31, 2019
Design, installation, commissioning and testing of reverse osmosis plant and O&M is a Works Contract of Composite Supply
January 31, 2019
Determination of Place of supply is outside the purview of the Advance Ruling Authority
January 31, 2019
Polypropylene Leno Bags whether laminated with BOPP or not would be classified as plastic bags under HS code 3923 and would attract 18% GST.
January 31, 2019
Anti-profiteering provisions on supply of Black Pepper are not attracted when there is no reduction in tax rate post GST
January 31, 2019
Nodal Officer under the GST Act is obligated to consider the complaint of bonafide error in filing GST TRAN-1
January 31, 2019
Jubilant Food Work Ltd guilty of profiteering on supply of Dominos Stuffed Garlic Bread and Medium Veg Pizza
January 31, 2019