Case Laws

Generation of power/electricity from coal is Job Work

Filters are classifiable under HSN Heading 8421. AAR ruling upheld.

Transfer of Business as a going concern is exempted from GST

Advance ruling can be given only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by an applicant

Vehicle along with the goods to be released upon execution of a bond as specified under Rule 140

Whenever a taxpayer chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him

Rate of exchange of imported goods shall be applicable in as much as the foreign currency price in the contract is to cover imported content of the material used for intended purpose

Two independent supplies cannot be clubbed so as to notionally alter the very nature of each of those supplies.

Profiteering established as the builder denied the benefit of ITC to the buyers

Activity of fabrication of body building on Tippers, Trailers etc., merits classification under SAC 9988 81. GST@18%