Case Laws

Brake Hoses for Vehicles Classified Under HSN 4009 as Vulcanized Rubber Hoses

Writ Petition Dismissed Due to Availability of Statutory Appellate Remedy Under CGST Act

Statutory Regulatory Commission's Quasi-Judicial Functions Not Subject to Service Tax/GST

Refund Rejection Order Set Aside Due to Failure to Consider Petitioner's Submissions

Inpatient healthcare services, including ancillary supplies, GST exempt as composite supply; outpatient medicines and high room rent taxable.

Advance Ruling Not Admissible for Hypothetical Scenarios Not Linked to Applicant's Own Supply

GST Levy on Seigniorage/Royalty Proceedings Kept in Abeyance Pending Supreme Court Decision

Used Gunny Bags Classified as Reusable Packing Bags, Not Scrap, under HSN 6305

Blocking of Input Tax Credit without Recorded 'Reason to Believe' is Unsustainable

Mere deposit of cash into the electronic cash ledger (ECL) does not constitute payment of GST until it is debited and appropriated to the Government