Case Laws

ITC is available on GST paid on cars that are further provided to different customers on lease rent

ITC is not admissible on construction of a warehouse with prefabricated building blocks

Accused assessees in the fake invoice case granted conditional anticipatory bail

Hydraulic Kits are appropriately classifiable as 'other engines and motors' under heading 8412

Supply of Electro Ink along with consumables is a mixed supply. AAR ruling upheld.

Ready to cook popcorn premix classifiable under HSN 2008 19 90

Bail denied in the case of issuance of bogus invoices without actual movement of goods

Licensing services for right to use minerals including their exploration & evaluation fall under SAC 9973 37. Attract 18% GST

Dealer is entitled to operate under the Margin Scheme in respect of the used lead acid batteries

‘Automatic Identification System'(AIS),’Navigational telex and Walkie Talkie' (NAVTEX) and ‘SART’ are essential parts of ship and attract 5% GST