Case Laws

GST would be payable on two-third of the total amount consisting of amount charged for transfer of land or undivided share of land

Availability of ITC on Clean Environment Cess is beyond the jurisdiction of AAR

Supply of Food and Beverages in trains is supply of goods

Storage and warehousing of agricultural produce falls under Service Account Code (SAC) 9986

Applicant is eligible to claim benefit of lower rate of GST

No anti-profiteering by Honda car dealer; passed on the reduced rate of 2%

Supply of goods to the International passengers going abroad cannot be called 'Export'

'Brake Pads' manufactured by mounting Friction Material on metal sheets is classifiable under ITC HSN 8708 and taxable @ 28%.

Mobile handset batteries are taxable at 12% GST when sold to handset manufacturers

18% GST is applicable on supply of rubber wood / standing rubber trees