Case Laws

Services of disposal and treatment of Bio Medical Waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022

During the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable

Classification of goods and services for the consideration charged from the customers for supplying aggregates and recovering royalty charges

During Audit under section 65, the proper officer may initiate action u/s' 73 or 74 of the CGST Act under Sec 65(7) of the CGST Act

Tax authority to consider the hardcopy of shipping bills while processing refund of accumulated ITC

GST is leviable on the export and supply of pre-packaged and labelled rice, irrespective of whether it is for domestic sale or export

Constitutional validity of Section 171 of the CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld

Department to serve notice through other mode of communications when they fail to respond to the communications sent to them through email under Section 169 (1) (c)

Supply of food to in-patients would be considered as "Composite Supply" of health care services qualifying for exemption

Advance ruling cannot be given on questions related to completed supplies on which self-assessed tax had already been discharged