Case Laws

GST Not Collectible on Ocean Freight for Imported Coal Under Both CIF and FOB Contracts

Petitioner Permitted to File Delayed Appeal Against GST Order-in-Original Imposing Tax and Penalty

Warehoused goods supplied to vessels before home clearance are neither supply nor services

Order-in-Original Quashed for Denial of Effective Hearing and Undue Haste

Supplies from bonded warehouse to foreign-going and Indian defense vessels are neither supply of goods nor services.

Dual GST Treatment Permissible for Pre-Manufactured and Prepared Food Items at Same Outlet

Supply of MHADA-reserved Flats after OC is Taxable Works Contract Service, Valued at Open Market Price

Composite Supply for Sewerage Scheme to Local Authority Eligible for Exemption Under Entry 3A

Consolidated Show Cause Notice under Section 74 CGST Act for Multiple Financial Years Impermissible

Biodegradable Bags are Taxable at 5% if Certified as Biodegradable