Case Laws

Can't give ruling on the value for levy of IGST on imports as it is governed by the Customs Act, 1962

18% GST on EPC contract of the construction of poultry farm on immovable property

Pushti, a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106

No separate GST registration needed at the place of importation

Service by way of transportation of 'Eggs' by rail from one place in India to another place is exempted from GST

18% GST on documentary services including picture of the testimony/ documentary videos provided to various Govt. departments

Job work services by way of anodizing, plating on the goods belonging to registered persons attract 12% GST

AAR cannot rule on "Determination of Place of Supply"

12% GST on electro-plating services performed on goods belonging to registered persons

Concessional rate of 0.1% GST is NOT applicable on the supply of HDPE drums billed to Merchant Exporter but shipped to the manufacturer