Case Laws

No GST on Onion Market Fee

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

Geometry Compass Box is a mixed supply falling under HSN '9017 80 10' attracting 18% GST

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'

ECL should be viewed as a single "pool of funds," and credits from one tax head (like IGST) can be used to settle liabilities under other heads

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department

Non-receipt of notice: Taxpayer permitted to file an appeal

Housekeeping, security, and maintenance services provided to government hospitals exempt