Case Laws

Baked Chips come under HSN 2008 19 40 and taxable at 12%

Where payments are netted off against receivables, the recipient will not be eligible for full ITC as they are not paying the full amount to their supplier.

Agricultural implements used for rubber tapping are classifiable under HSN 8201 90 00. Exempted from GST.

'Wet Wipes' supplied by the applicant is classifiable under 3307 90 90. Attracts 28% GST.

TDS not applicable to entities not falling under any category of Section 51

Section 83 would come into play only after the necessary action is taken under section 62 of the Act

Service provided to a foreign holding company in the nature of Information on local market is considered a mixed supply of accounting, professional and technical services

When an appeal is pending against the main order, the petitioner could not have filed writ petition for release of goods which are subject matter of appeal

VAT Credit cannot be denied to the purchaser merely on the grounds that the selling dealer has not deposited the tax amount to the Government

Supply from Bonded warehouse will fall under Schedule III of CGST Act and exempted from GST