Case Laws

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'

Cold Storage Services provided to "Agricultural Produce" exempt from GST

“Energy-G premium oil” is classifiable under HSN 1518 and attracts 5% GST

Fan Coil Unit is classifiable under CTH 8415

Seizure order under Section 129 is appealable under Section 107

ITC is not available on vehicles purchased for use as mobile cotton labs