Case Laws

Deletion of Rule 96(10) without a saving clause halts all actions based on that rule

Question regarding the availability of a refund is outside the permissible inquiries for advance rulings

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

No ITC on import of sample drugs (free of cost) intended for clinical trials

Enrzi's ITC Claim on IGST for MUEGGE GmbH's Imported Warranty Spares is disallowed

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Supply of medicines and consumables to out-patients is taxable

GST Applicable on Municipal Property Services

No ITC goods and services used in constructing a Tie-in Pipeline to deliver re-gasified LNG to the National Grid

Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension