Case Laws

Supplies to SEZs are Zero-rated

Products supplied by appellant, manufacturer of skin care preparations are not to be classified under chapter 30 as medicaments, but are to be classified under chapter 33(cosmetics) or chapter 34(soaps)

GST applicable on the contribution made by Members towards "Annual Membership Fees and registration fees" to the Corpus Fund of BCSBI

Electric cables cannot be treated as material or accessories or consumables for petroleum operations

18% GST applicable on Canteen services provided by outside vendors in offices and factories. AAR ruling upheld.

Applicant cannot seek an Advance Ruling in relation to proposed receipt of Goods or Services

Advance ruling application is not admissible where the issue is already raised in show cause notice and proceedings are still pending

Chilly Cutter (made of Stainless Steel) is classifiable under HSN 8210 00 00

Supplies made by an SEZ Co-developer to the clients located in Special Economic Zone for authorized operations will be treated as zero rated supplies

The question of liability to deduct TDS under GST is outside the purview of Advance Ruling