Case Laws
Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 00. AAR ruling slightly modified.
April 1, 2020
Extra facilities charged in paying guest accommodations, service apartments etc are liable to GST
March 31, 2020
Service of Leasing of Satellite Transponders falls under SAC 9973 19, and is taxable to GST at the rate of 5% IGST
March 31, 2020
A firm need not get registered in a state just for the purpose of execution of a contract in that state
March 31, 2020
Subsidy received under PMKSY scheme to be included in the transaction value
March 23, 2020
Suppliers engaged in sale of second hand jewelry can avail the benefit of marginal scheme under Rule 32(5)
March 23, 2020
Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST.
March 23, 2020
Contributions made towards DMF & NMET are not separate transactions but are on account of the supply made & are directly linked to the royalty payable
March 23, 2020
Availment of ITC u/s 140(1) is a concession attached with conditions of its exercise within the time limit
March 20, 2020
Supply to RVNL by way of erection, commissioning, installation, completion etc. of SCADA System attracts 12% GST
March 20, 2020