Case Laws

'Maida Vadam/Papad' is classifiable under HSN '1905 05 40' and is exempted from GST

Applicant can avail Input Tax Credit only to the extent of the invoice value less any post supply discounts

Advance Ruling authority cannot give a ruling on the question of when to raise invoices by the applicant

Power Bank merits classification under HSN 8507 as Accumulator

Charitable trusts holding marathons to face GST

AAR cannot rule on the procedures to be followed by the assessee

Supply of medicines, consumables etc used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and would be considered as ‘Composite Supply” and eligible for exemption under the category of "health care services"

'Vaya Tyffyn' and 'Vaya Drynk' supplied by the Applicant are classifiable under CTH 9617 00 19

Only "independent" Clinical Establishments providing healthcare services enjoy exemption from GST under Serial No 74 of Notification 12/2017 - CT(Rate)

Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments will qualify for ITC