Case Laws

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed

Transportation of Empty Containers by Rail Attracts 5% GST

Question on Consideration for Export Proceeds Falls Outside AAR Scope

GTA Can Claim Full ITC on Bio-Diesel Under Forward Charge Mechanism

E-Way Bill Applicability Falls Outside AAR Jurisdiction

Delay in filing appeal caused by the illness of the counsel condoned

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age