Case Laws

For being treated as a Goods Transport Agency (GTA), issuance of consignment note is NOT a must

GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted

Application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner only

No profiteering if the builder neither benefited from additional ITC nor was there any reduction in the tax rate

Online tests coupled with significant human intervention in terms of scoring are outside the purview of OIDAR

Advance ruling obtained by the Appellant by suppressing the fact of an on-going investigation is void ab-initio

Preparations of Whole Wheat parota and Malabar parota are classified under CTH 2106

TDS u/s 51 is not applicable to exempted supplies

Silicone Insoles & Silicone Heel Cushions are removable insoles which are classifiable under HSN 6406 as parts of footwear

Plastic latex collection cup used for rubber tapping is classifiable under HSN 8201 90 00 and is exempt from GST