Case Laws

18% GST rate applicable for hiring of electrical equipment, air conditioning systems, and fire safety installations installed in a building

Goods should not be detained under section 129 solely based on under-valuation

During the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable

Classification of goods and services for the consideration charged from the customers for supplying aggregates and recovering royalty charges

GST is leviable on the export and supply of pre-packaged and labelled rice, irrespective of whether it is for domestic sale or export

During Audit under section 65, the proper officer may initiate action u/s' 73 or 74 of the CGST Act under Sec 65(7) of the CGST Act

Tax authority to consider the hardcopy of shipping bills while processing refund of accumulated ITC

Constitutional validity of Section 171 of the CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld

Advance ruling cannot be given on assumed scenarios in the absence of relevant documents.

Tree Pruners are exempt from GST