Case Laws

Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST

If the gift vouchers are issued for a specified item of specified value, tax is payable at the time of issuance, and if not, tax is payable at the time of redemption

Petitioner to approach the Appellate Authority against the impugned order within the extended time limit

Petitioner's failure to furnish GSTIN and PAN of the recipient organisations should not automatically warrant denial of exemption

Srinivasa Cine Enterprises guilty of profiteering in admission ticket Pricing due to failure to pass on GST Rate reduction

DGAP to verify claim of Ireo Grace Realtech of passing on the benefit of ITC

Supply of coaching service along with supply of goods/printed material/test papers, uniform, bags and other goods is a composite supply and their principal supply is coaching services.

Advance ruling appeal rejected as the appellant had not fulfilled the prerequisite of payment of the required fee for filing the appeal

Advance ruling appeal rejected as appellant did not fulfill the pre-requisite of payment of the required fee for filing the appeal as per Section 100(3) read with Rule 106(1) of the CGST Act, 2017