Case Laws

Allow manual filing of GST TRAN-1

'Tips and Balls' of Ball Point Pens are to be classified under HSN 9608 99 90 and attract 18% GST under Sl No. 453 of Schedule III

NAPA's order on Jubilant Food Work Ltd stayed

Applications without payment of requisite fee are liable to be rejected

‘Repair services’ carried out to fulfill the warranty obligation which also involves ‘supply of parts’ can be classified as a `composite supply of services’

28% GST applicable if the applicant gets tobacco leaves threshed and re-dried

Endorsement copies of ARE-3 cannot be treated as final proof of export. AAR ruling upheld.

GST exemption available to main contractor cannot be extended to sub-contractor providing Works contract services for road construction

Long duration post graduate programs offered by IIMB are exempt from GST under SI.No 66 of the Notification No 12/2017 CT(R) pursuant to the enactment of the IIM Act, 2017

Cloudtail India guilty of profiteering for not passing rate reduction benefit on the supply of printing cartridges