Case Laws

Combination of catering services and rental of premises is deemed outdoor catering

Baby Carrier with Hip Seat falls under HSN '6307 90 99' : 5% for Value ≤ ₹1,000 & 12% for Value > ₹1,000

Advance Ruling application rejected as the question raised is not covered under Section 97(2) of CGST Act.

Interest charges by bank should be treated as an inward supply for the purpose of calculating the 80% threshold requirement

No GST when the transaction is a simple sale devoid of service elements relating to construction.

CBIC not obligated to clarify GST issues raised via representations

No GST on solatium paid for land acquired under compulsory acquisition for public projects

Registration cancellation application should not be held up due to ongoing assessment or recovery proceedings

For a second provisional attachment to be valid, fresh reasons must be provided

Nonwoven coated fabrics -coated, laminated or impregnated with PVC fall under Chapter 39 attracting 18% GST