Case Laws

Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment

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

Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously

Supplier's Registration Cancellation Does Not Preclude Recipient's ITC Claims Where Tax Has Been Remitted

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