Case Laws

Goods not to be be seized if e-way bill generated before seizure order

Cryo Containers (Liquid Nitrogen Containers) are classifiable under HSN 9617.

Dried tobacco leaves after curing process are 'unmanufactured tobacco' covered in HSN Code 2401. Taxable at rate of 28% GST

'Sulekh Sarita' books are classifiable under HSN 4820 as exercise books. Attract 12% GST.

Krishi Kalyan Cess cannot be claimed as ITC under GST

E-Way bill not required for inter-state movement of Goods prior to 1.4.2018

GST would be payable on two-third of the total amount consisting of amount charged for transfer of land or undivided share of land

Availability of ITC on Clean Environment Cess is beyond the jurisdiction of AAR

Supply of Food and Beverages in trains is supply of goods

Storage and warehousing of agricultural produce falls under Service Account Code (SAC) 9986