Case Laws

Design, installation, commissioning and testing of reverse osmosis plant and O&M is a Works Contract of Composite Supply

Determination of Place of supply is outside the purview of the Advance Ruling Authority

Polypropylene Leno Bags whether laminated with BOPP or not would be classified as plastic bags under HS code 3923 and would attract 18% GST.

Anti-profiteering provisions on supply of Black Pepper are not attracted when there is no reduction in tax rate post GST

Nodal Officer under the GST Act is obligated to consider the complaint of bonafide error in filing GST TRAN-1

Jubilant Food Work Ltd guilty of profiteering on supply of Dominos Stuffed Garlic Bread and Medium Veg Pizza

Power of officers to seal or break premises u/s 67(4)

Matter referred to Appellate Authority due to different views of the members on the issue

Supply of electrification work to APSPDCL attracts 18% GST as the work is for business purpose

Supply "to" the Electricity Distribution Utilities is not exempt from GST