Case Laws

12% GST applicable on the activity of extracting water from tube well, passing it through treatment plant for removing contaminants and eventually lifting it to overhead tank

GST is not applicable on the sale of goods from outside India to a place outside India

HC directs authorities to migrate Provisional Registrant beyond the cut-off date

GST is applicable on Indian companies providing back office support services to overseas companies

Polypropylene Leno Bags classifiable under HSN 63053300

‘Marketing Services Agreement’ would qualify as an export of taxable service

‘Rakhi’ is classifiable as per its constituent materials. Exemption under Notf 2/2017 (CTR) not available.

If issue raised by the applicant is pending before GST Council for a decision, Advance Ruling on the issues raised in the application cannot be given

Generation of power/electricity from coal is not Job Work

Lyophilizers-Machinery is classifiable under HSN 8419 and attracts 18% GST from 15.11.2017