Case Laws

Flavoured milk sold under the trade name of "Power Sip" is classifiable under HSN '2202 99 30'

Medicines, consumables and implants used in the course of providing health care services to in-patients is a Composite Supply of inpatient health care services. Exempt from GST.

‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk”

GST rate 12% prescribed under Sr. No. (ix) vide Notification No. 01/2018-CT (Rate) dated 25.01.2018 is effective from the date of issue of said Notification

Rule 138(5) has no application in case of inter-state movement of goods

The contention that there is no provision of restoration of a GST registration, once it has been cancelled borders on the absurd

Provisional attachment of the cash credit account u/s 83 is not sustainable in law

Rule 138(9) does not prescribe that the dealer must necessarily cancel the e-way bill if no transportation of the goods is made within 24 hours of its generation

AAR cannot give ruling on technical/procedural matters

Attachment of Bank Accounts to continue until objections under Rule 159(5) are disposed off