Case Laws

Clarifications on the E-Way Bill System for Inter-State Movement of Goods

Transfer of a business as going concern amounts to supply of service and is exempt

Application for advance ruling not admitted due to pendency of proceedings on the same issue.

"Abhivahan Shulk" charged and collected by the forest division is liable to GST under SAC 9997 (Other Services)

State Government cannot issue a notification under Rule 138 of U.P.G.S.T. Rules made under U.P.G.S.T. Act 2017 to prescribe documents to be carried in an inter-state supply of goods

Advance Ruling cannot be given on the question of 'Determination of Place Of Supply'.

Forfeited reward points in loyalty programme do not come under the ambit of actionable claim. To be treated as supply of services

Truck mounted cranes (TMC), are classifiable under heading 8705

Bracket of cast iron used for hanging wash basin / commodes/ urinals is classified under HSN 7325

SIKA Block Joining Mortar is classified under HSN 3214 90 90