Case Laws

Party involved in circular bill trading granted Anticipatory Bail

"Gemini Modern Auto Coffee Filter" and "Gemini Modern Traditional Coffee Filter" are classifiable under CTH 8419 81 90.

Importers do not need state-wise registration under GST regime

Interest subvention to Mercedes captive finance arm attracts GST

Medical diagnostic tests to facilitate diagnosis process qualify as health care services and hence do not attract GST

Supply of medicines, surgical items etc and room rent used in the course of providing health care services to in-patients is a 'Composite Supply' and eligible for exemption under the category 'healthcare services'

Carrying Lorry Receipt is not prescribed under rule 138A(1). Detention is not legal.

5% GST on the activity of job work carried out on goods falling under Chapter heading 5702 and 5703

12% GST on service provided to the Central Government by way of construction, erection, commissioning, installation etc of a civil structure meant predominantly for use other than for commerce, industry.

Color printing of images from digital media is covered under Service Classification Code 998386 and taxable at the rate of 18%.