Case Laws

Movement of unmanufactured tobacco within the State of Madhya Pradesh doesn't require E-Way Bill

Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply

Items used for manufacture of solar cells do not qualify to be termed as ‘Parts for the manufacture of Photovoltaic/Solar cells’ for the purpose of Entry 234 of Schedule 1 of Notification No. 01/2017-Integrated Tax(Rate)

HC directs Assessee to apply to Nodal Officer where he failed to upload Form GST TRAN-1 due to technical glitches

Facilitating recruitment/enrolment of students to a foreign university is not 'Export of Services'.

Service provided by a Del Credere Agent by way of extending short term loans in so far as the consideration is represented by way of interest is exempted from GST. AAR ruling upheld.

'Wet baby wipes', 'Wet face wipes' and 'Bed and bath towels' merit classification under HSN 3307

Contract Management System which involves application, installation and fixation of various refractories is a continuos supply of service provided the service is agreed to be provisioned for a period exceeding three months.

Tarpaulins made of HDPE woven fabrics will not be classified under HSN 6306 of the GST Tariff

Supplier of service will have to register at the location from where he makes Taxable supplies