Case Laws

Nothing wrong in the CGST authorities thinking that persons involved in circular trading be arrested. No relief for Sujana directors.

“Cheese Balls’ are classifiable under heading 0406 attracting 12% GST. AAR ruling set aside.

'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. AAR ruling upheld.

GST paid on construction of shopping mall intended to be let out eligible for ITC

Manufacture of tooling kit for further manufacture of forgings is to be treated as a separate supply

Forced Lubrication Pumps, Emergency Lube Oil Pumps , DG Lub Oil Transfer Pumps and Triple Screw Pumps are parts of ‘All types of Vessels 84 Warships'

Supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System is a Works Contract

Snacks company guilty of Profiteering

Khadi readymade garments are not exempted from GST and will be classifiable under Chapter heading 62 and NOT under Chapter headings 50 to 55

Parts of the Sprinkler Irrigation System/drip irrigation system supplied separately viz. Latch Clamp, C-Clamp, Foot Batten etc. will not be covered under Entry No. 195B of Schedule II of Notification No.01/2017