Case Laws

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

Products 'Slate for Student' and 'Slate for Teacher' are classifiable under HSN 9610 and are exempt from GST

GST is leviable on the services provided by corporate office to the units located in other states.

Taxi Aggregators are liable to pay GST on the amounts billed by them on behalf of the taxi operators under Section 9(5)

Mere deposit of diamond with safe vaults does not constitute of supply of diamonds

Supply of non-alcoholic beverages to SEZ units using coffee vending machines does not qualify as zero rated supply

SIKA Block Joining Mortar is non-refractory and is not used for preparation of surfaces. It is to be classified under HSN 3824

Supply of service to 'educational institutions' for conducting examinations is eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate)

Penalty imposable for failure to fill the Part-B of e-way bill

Marketing, promotion and distribution services provided by Sabre India to Sabre APAC is not export