Case Laws

Forfeited reward points in loyalty programme do not come under the ambit of actionable claim. To be treated as supply of services

Truck mounted cranes (TMC), are classifiable under heading 8705

Bracket of cast iron used for hanging wash basin / commodes/ urinals is classified under HSN 7325

SIKA Block Joining Mortar is classified under HSN 3214 90 90

Goods not to be be seized if e-way bill generated before seizure order

Cryo Containers (Liquid Nitrogen Containers) are classifiable under HSN 9617.

Dried tobacco leaves after curing process are 'unmanufactured tobacco' covered in HSN Code 2401. Taxable at rate of 28% GST

'Sulekh Sarita' books are classifiable under HSN 4820 as exercise books. Attract 12% GST.

Krishi Kalyan Cess cannot be claimed as ITC under GST

E-Way bill not required for inter-state movement of Goods prior to 1.4.2018