Case Laws

“Energy-G premium oil” is classifiable under HSN 1518 and attracts 5% GST

Fan Coil Unit is classifiable under CTH 8415

Seizure order under Section 129 is appealable under Section 107

ITC is not available on vehicles purchased for use as mobile cotton labs

Supply of Electro Ink supplied along with consumables is a mixed supply

ITC is not available on packing materials used for exempted supply of seeds

GST is not applicable on upfront amount payable in respect of services by way of granting of long-term lease of thirty years or more for plots catering to public healthcare

GST is applicable on educational courses approved by National Skill Development Corporation

Intent of a person at the time of erecting and operationalizing a structure/plant is to be seen to establish it as an immovable property

Packaging of frozen sheep/goat carcasses for delivery in primary LDPE bags further packed in secondary HDPE bags of non-standardised quantity cannot be regarded as 'Unit Container'