Case Laws

Food supplements are not specifically covered under any HSN, therefore, classifiable under HSN 2106, being food preparations not elsewhere specified or included

28% GST on tobacco threshed and re-dried on job work basis at others' premises and then sold

Supply of 'butted' tobacco leaves attract 5% GST

GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5%

28% GST on tobacco leaves that are threshed and re-dried

5% GST applicable on tobacco leaves that are re-dried but without getting threshed

Transfer of Business as a going concern exempted from GST

Repairing and servicing of transformers owned by another person is not Job Work but a Composite Supply

ITC can be availed on the Motor Vehicles purchased for demonstration purpose.

GST is NIL for a Composite supply of goods and services where supply of goods is below 25% out of total value of supply (provided to Govt in relation to functions under 243G and 243W)