Case Laws

TRAN-1 (CENVAT credit) amendment to be allowed if the mistake is bonafide

Amounts received in the nature of Brand Fee and reimbursement of expenses is a supply attracting 18% GST

Mouth freshener is classifiable under HSN 2106 and attracts 18% GST

Forfeited reward points in loyalty programme do not come under the ambit of actionable claim. Advance ruling upheld.

GST@5% on sale of edible items from a sweetshop which also runs a restaurant

IGST Refund: HC allows modifications in GSTR-1 & GSTR-3B

No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt

GST is applicable on long term lease of non-industrial plots

Industrial gases produced out of major materials supplied by the principal is Job Work

Supply of medicines, consumables to in-patients is exempt from GST