Case Laws

Rejected paddy seed would merit classification under HSN '1006 10 90' attracting 5% GST.

GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate. AAR ruling upheld.

In computing the period of limitation for the appeal, the requisite time for obtaining a copy of the order should be excluded

Services linked to transportation fall under the purview of Goods Transport Agency

Conduct of the taxpayer in not extending the e-way bill for four days after its expiry cannot be absolutely condoned

Order set-aside for lack of reasons for imposition of penalty

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'. AAR ruling upheld.

Delay of one day in filing appeal due to paucity of staff is condoned

Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry

Notified Area Authority, Vapi, does not qualify as either a "local authority" or a "governmental authority"