Case Laws

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

Garnishee notice stayed amid deadline dispute

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Export of Support Services to Foreign Universities Not "Intermediary" Services. Refund Allowed.

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

Fish finders do not qualify as integral parts of vessels

Reimbursement of stipends paid to trainees from industry partners under their skill development programs is not liable to GST

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.