Case Laws

Coir products (except coir mattresses) are chargeable to 12% GST as per schedule II of the Notification 1/2017 - Central Tax (Rate)

'Chicken intestine waste' is classifiable under HSN 0505. Attracts 5% GST.

Ruling on applicability of Foreign Trade Policy is clearly beyond the ambit of Authority for Advance Ruling

Works contract services provided to Chhattisgarh State Power Distribution Company being predominantly for commercial use, the said services attract 18% GST

Withdrawal of discount does not amount to profiteering: NAA

GST rates on various equipment fitted to a ship such as GPS, RADAR, Fish Finder etc

Education services provided by co-operative educational institutes to members of co-operative societies liable to GST

Nodal Officers to be appointed to look into the issue of inability to upload TRAN-1 forms.

Assessee who failed to upload Form GST TRAN-1 because of system error can apply to Nodal Officer under Circular 39/13/2018-CT

ITC on hiring of buses/cars for transportation of employees is NOT available