Case Laws

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

Detained goods and vehicle shall be provisionally released upon furnishing of the Bank Guarantee as per Rule 140

ITC available in respect of goods and services used in execution of Road work contracts to Government Engineering Department.

Aluminium ladders come under HSN code 7616, attracting 18% GST, irrespective of their end use

No authority can sanction refund claim to be credited in Cenvat credit account