Case Laws

Availment of ITC on goods and services used for maintenance of township, guesthouse, hospital, horticulture etc should be transaction specific and not generalized

Applicability of GST on differential payment on Settlement, Washout or Closure of Cotton Purchase / Sale Contract

Valuation on goods supplied to the branches in other states. AAR ruling upheld.

No case of anti-profiteering against Subway Franchise. Increase in base price is commensurate with the amount of denial of ITC.

Electrical Wiring Harness falls under the HSN 8544 30 00 and attracts 18% GST from 15.11.2017

Non-woven fabric bags called as Rice Bags classifiable under HSN 63053300. GST for the bags of value not exceeding Rs.1000 per piece is 5%

Coir pith classifiable under 5305 00 40 and attracts 5% GST

ITC on brokerage services against Renting of immovable property is allowed

GST not payable on mere liaison activities in line with RBI permission

Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99