Case Laws
Applicant can avail Input Tax Credit only to the extent of the invoice value less any post supply discounts
June 24, 2019
Value in respect of supply of goods to distinct persons being branches outside the state shall be governed by the provisions of Rule 28
June 24, 2019
GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act
June 24, 2019
Supply of frozen seafood in packages by a brand name holder is not eligible for exemption for the mere reason that the supply to a particular category of customers are made without inscription of Brand or Trade Name.
June 21, 2019
Sun Infra Services Pvt Ltd guilty of profiteering on the supply of flats
June 21, 2019
Disposable underpads fall under HSN 9619.00.90
June 21, 2019
Cervical pillows fall under HSN 9404 10 00
June 21, 2019
Baked Chips come under HSN 2008 19 40 and taxable at 12%
June 21, 2019
Where payments are netted off against receivables, the recipient will not be eligible for full ITC as they are not paying the full amount to their supplier.
June 21, 2019
Agricultural implements used for rubber tapping are classifiable under HSN 8201 90 00. Exempted from GST.
June 21, 2019