Case Laws

Natural Calcite Powder is classifiable under HSN 2530 90 30. Attracts 5% GST.

PVC foot mats manufactured and supplied by the applicant fall under Chapter 39, Sub-Heading 3904 10, taxable at 18%

Allow manual filing of GST TRAN-1

'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

NAPA's order on Jubilant Food Work Ltd stayed

Applications without payment of requisite fee are liable to be rejected

‘Repair services’ carried out to fulfill the warranty obligation which also involves ‘supply of parts’ can be classified as a `composite supply of services’

28% GST applicable if the applicant gets tobacco leaves threshed and re-dried

Endorsement copies of ARE-3 cannot be treated as final proof of export. AAR ruling upheld.

GST exemption available to main contractor cannot be extended to sub-contractor providing Works contract services for road construction