Case Laws

No IGST under the provisions of IGST Act leviable at the time of removal of goods from the FTWZ to DTA. IGST under Customs Tariff Act is applicable.

Industrial Grade Quick Lime and Slacked Lime both attract 18% GST under HSNs 28259090 and 28259040 respectively

Interest free deposit collected from the lessee which is returnable on the completion of the tenure of the lease is not liable to GST

GST is leviable on the reimbursement of expenses from the lessee by the lessor at actuals

Hostel accommodation provided by Trusts to students is not covered within the definition of Charitable Activities. GST is payable.

Recipients of supply cannot seek advance ruling

The legal obligation imposed upon distributors to pass on the benefit of GST rate reduction cannot be ignored only because they are not the manufacturers who control the prices.

Lorenzo Vitrified Tiles Pvt Ltd not guilty of profiteering on supply of Mirror Series Tiles

Polypropylene Mats made from plaiting materials are classifiable under HSN 4601 99

Sale of religious books, DVDs and CDs by a Charitable Trust attracts GST