Case Laws

ITC Refund Allowed for Stereo Systems Used in E-Rickshaws Under Inverted Duty Structure

Unmanufactured Tobacco Repacked in Retail Pouches Classified as Chewing Tobacco Under GST; Demand Limited.

Recovery Notice for GST Dues Against Distinct Company Having Common Director Set Aside for Lack of Proper Procedure

Anticipatory Bail Allowed for GST Offences Punishable Up to Five Years Imprisonment

ITC Ineligible on Firefighting and Public Health Systems Integrated into Factory as Immovable Property

Input Tax Credit Ineligible for Electrical Installations in Factory Expansion as Immovable Property

Paper Bags Fall Under 18% GST Slab, Not 5% Concessional Rate

Services Rendered to State Educational Boards for Examination Conduct are GST-Exempt

Notifications curtailing limitation period vitiated and illegal

Biodegradable Bags Classified Under HSN 39232990 Attract 5% GST Subject to Actual Biodegradability