Case Laws

Roof Ventilators classified under tariff heading 8414

E-Way bill violation: Release of conveyance without demand of security

GST leviable on outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships

Pumps for sewage are not eligible for GST@12%

Work of laying of underground pipeline network falls under the definition of works contract

"Hydraulic Orbital Valve" is classifiable under Tariff Heading 84.81

Water tank assembly specifically made for Indian railways falls under HSN 8607 attracting 5% GST

Geared Motor is classifiable under Chapter Heading 8501

Processed spices including processed turmeric and processed ginger (soonth), are not agriculture produce

Seizure of goods and imposition of penalty cannot be justified without establishing the taxpayer’s intention to evade tax