Case Laws

SEZ Act's Overriding Effect Allows SEZ Unit to Claim GST Refund on Zero-Rated Supply.

Mobilization Advance for EPC projects is taxable and the time of supply is the date of receipt of the said advance. AAR ruling upheld.

GST is not leviable on free bus transportation facility provided to employees. AAR ruling upheld.

ITC not available on repair and maintenance services related to DSVs and SPVs because these do not directly contribute to the transportation of goods for which ITC is allowed

Aorom Herbotech’s herbal cigarettes (Aorom Herbal Smokes) are not medicinal products

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST. AAR ruling upheld.

No ITC on payments made to acquire leasehold land rights. AAR ruling upheld.

Order for the detention of goods issued in Form GST MOV-09 must be passed within the time limit specified u/s. 129(3)

Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date

Delays arising from the physical filing requirements for appeal u/s. 107 is condoned