Case Laws

Renting of workwear qualifies as "transfer of right to use" of goods

Where applicant is recipient of service and not service provider and services are not under reverse charge mechanism and notification is applicable to provider of service and not recipient of service, advance ruling application is not maintainable

Reimbursement of expenses and salary paid by Head Office to the Liaison Office, established in India, is not liable to GST

Bio-Fertilisers classifiable under HSN 3101 and attract 5% GST if put in Unit Container and bear a Brand Name.

Admissibility of Transitional Cenvat Credit out of the purview of Advance Ruling

Marine Engines and Gear Boxes used in goods falling under HSNs 8901, 8902, 8904, 8905, 8906 and 8907 attract 5% GST

GST on movement of goods from Head Office to branches in other states for further supply of goods on hire

Determination of place of supply is out of the purview of Advance Ruling

Sale of religious books, DVDs and CDs by a Charitable Trust attracts GST

Activity of supply and installation of 'car parking system' is a 'works contract'