Case Laws

Char-Dolochar/Dolochar is classifiable under HSN 2619 00 90. Attracts 18% GST.

Activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes with the basic facilities is liable to GST

Section 109 which prescribes that the tribunal shall consists of one Judicial Member, one Technical Member (Centre) and one Technical Member (State), is struck down

Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually

HSN code of the product "Technical Varnish and Medium" is 3208

Facilitating Supply of Products without Supply on own account is Intermediary Services. 18% GST applicable under SAC 9983 11.

Parts of the tillers are classified under HSN Code 8432 90 90

Petitioner permitted to rectify inadvertent mistakes/errors in filing of statutory forms GSTR-1 and GSTR-3B, so as to enable the filing of correct annual return

Filters are classifiable under HSN Heading 8421

Petitioner allowed to file Form TRAN-2 either manually or electronically