Case Laws

'Perfume Deepam Oil' (Not for Cooking) is covered under HSN 1518 and is taxable at 12%

Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707

Filling in the compound, tank, low land etc. with silver sand and earthwork inlayers, including spreading and compacting the same is a works contract under SAC 99543

Railway pushing and towing service (SAC 996731) attracts 18% GST

Subscription paid by RBI towards certain expenses to National Institute of Bank Management (NIBM) for improvement of banking operations is taxable

Applicant can avail Input Tax Credit only to the extent of the invoice value less any post supply discounts

Value in respect of supply of goods to distinct persons being branches outside the state shall be governed by the provisions of Rule 28

GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act

Supply of frozen seafood in packages by a brand name holder is not eligible for exemption for the mere reason that the supply to a particular category of customers are made without inscription of Brand or Trade Name.

Sun Infra Services Pvt Ltd guilty of profiteering on the supply of flats