Case Laws

Converting used, worn out and unusable rollers into usable rollers is NOT Job Work. It comes under the ambit of maintenance and repair services.

ITC cannot be availed on second hand car if the applicant opted for concessional rate under Notification No 8/2018- Central Tax (Rate)

Recipient of services cannot seek advance ruling

GST is applicable where no employee-employer relationship can be established

GST applicable on service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal provided to Local Authorities

Case referred to AAAR in view of the difference in opinion of the members

Recipient of services cannot seek advance ruling on the classification of services supplied to them

Provisional attachment order u/s 83 cannot continue beyond one year

Applicability of concessional rate of GST on manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation

No GST on additional 30 packs of cigarettes given free on every purchase of 100 packs of cigarettes