Case Laws

Converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods

Activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of service.

Mixing of rubber compound on the materials supplied by the principal and returning the finished products is Job Work and attracts 5% GST

Sun-cured tobacco leaves are classifiable under HSN 2401

GST paid on the purchase of demo vehicles cannot be availed as ITC

Polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST

IIM is an educational institution and eligible for GST exemption

Amortised cost of tools which are re-supplied back to the supplier free of cost shall not be added to the value of supply. AAR ruling set aside.

Marine Diesel engines and gear boxes supplied for use in vessels falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable at 5% GST

PVC Tufted Coir Mats and Matting are classifiable under HSN 5703 90 90