Case Laws

“Cheese Balls’ are classifiable under heading 2106 attracting 18% GST

Non reduction of Chocolate price after GST Rate reduction is Profiteering

The incidence of tax is on the supply and not on the nature of transport.

Supply of services such as Solid Waste Management, Garbage Collection, Cleaning of Colony to Chattisgarh Housing Board are exempt

Scope of advance ruling is limited to the transactions being undertaken or proposed to be undertaken. It cannot be given with respect to supplies undertaken prior to the application for advance ruling.

Taxi Aggregators are liable to pay GST on the amounts billed by them on behalf of the taxi operators under Section 9(5)

Penalty cannot be levied for genuine human errors while preparing the E-Way Bill

Writ challenging constitutional validity of Section 129 & 130 of CGST Act, 2017 is admitted

Goods shall be released on furnishing of bank guarantee if they were seized due to expiry of e-way bill

Eucalyptus /Poplar Woods Waste in logs having length of 30 cm to 200 cm and girth of approx. 10 cm to 60 cm do not fall under HSN 4401