Case Laws

Applicant is eligible to claim benefit of lower rate of GST

No anti-profiteering by Honda car dealer; passed on the reduced rate of 2%

Supply of goods to the International passengers going abroad cannot be called 'Export'

'Brake Pads' manufactured by mounting Friction Material on metal sheets is classifiable under ITC HSN 8708 and taxable @ 28%.

Mobile handset batteries are taxable at 12% GST when sold to handset manufacturers

18% GST is applicable on supply of rubber wood / standing rubber trees

GST is applicable on canteen services provided by a company

Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff

Name of the applicant appearing on unit containers can be construed as bearing a brand name. Applicant will not be eligible for exemption from GST

Accommodation services provided to employees and guests of SEZ units cannot be treated as inter-state supplies