Case Laws

Application seeking advance ruling on an issue intrinsically related to 'Place of supply' cannot be admitted.

Refined Bleached Deodorised Palm Stearin is classifiable under HSN 1511

Pucca Arhatia who acts himself as the recipient of goods is liable for registration

ITC on goods received shall be available only when the applicant has received the goods

‘Cattle Feed in Cake Form’ is classifiable under HSN 2309 90 10 and is exempt from GST

Services by the commission agent for sale or purchase of agricultural produce (turmeric) through the Regulated Market committee are exempt

GST paid on goods and services used for erection of infrastructure is allowed as ITC

Supply together of solar inverter, controller, battery and panels would be covered under “Solar Power Generating System” as a whole and is a composite supply taxable at 5% GST

Lions Club not required to register as the amount pooled together is used only for paying Meeting expenses & Communication expenses

Construction of electricity distribution lines, sub-stations and other infrastructure which are meant predominately for sale of electricity in urban and/or rural area do not enjoy the benefit of Concessional Rate of 12%