Case Laws

Kalava Raksha Sutra (Sacred Thread) classifiable under HSN 5607

Not just developers, but contractors are also eligible for the concessional GST rate on affordable housing

GST payable on services provided by The Association of Inner Wheel Clubs in India. AAR ruling upheld.

Supply of ice-cream from retail outlets would be treated as supply of "Goods"

Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply. AAR ruling upheld.

Input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil

Procedure to be followed for Search, Seizure and Confiscation under GST

GST leviable on Penal Interest for default in EMI payment

Unless the tax and penalty are quantified, no confiscation order could be passed

Composite supply of goods and services provided to a Govt authority where supply of goods is not more than 25% of the total value of supply will attract Nil rate of duty (in relation to functions entrusted under 243W)