Case Laws

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

PVC raincoat would fall under HSN 3926 attracting 18% GST

Section 102 applies only to apparent errors and not to legal interpretations

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

No GST on reimbursement of electricity charges on actual basis

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST

GST on supply of processed seafood. No ruling pronounced

Rule 36(4) is validly based on other sections of the Act, particularly Section 16, as opposed to Section 43A