Case Laws
Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99. AAR ruling upheld
February 6, 2019
Marine paint is not considered an integral part of a Ship
February 5, 2019
Gudakhu is classifiable under HSN 2403 99 90
February 5, 2019
Anti-profiteering provisions on supply of Jockey Shorts are not attracted as there was no reduction in tax rate post GST
February 4, 2019
No profiteering on supply of "Little Star Dhoti 406" as there is no reduction in tax rate post GST
February 4, 2019
Reactors used in hand pumps for purification of water are classifiable under HSN 8421 21 90. AAR ruling upheld.
February 4, 2019
GST is not applicable on Information & Communication Technology (ICT) @ School Project
February 4, 2019
Unfilled Part B of the e-way bill cannot be treated as a minor omission. Section 129(1)(b) applies to transporter as person interested in goods
February 4, 2019
Pre-import condition contained in Foreign Trade Policy to avail IGST exemption on import under Advance Authorisation scheme is ultra vires
February 4, 2019
GST exemption is not available to IMS Proschool on services not in relation to the NSDC programme. AAR ruling upheld.
February 4, 2019