Case Laws

Water tank assembly specifically made for Indian railways falls under HSN 8607 attracting 5% GST

Geared Motor is classifiable under Chapter Heading 8501

Processed spices including processed turmeric and processed ginger (soonth), are not agriculture produce

Seizure of goods and imposition of penalty cannot be justified without establishing the taxpayer’s intention to evade tax

Taxability of High Sea Sales is beyond the scope of Advance Ruling

Delay in filing appeal condoned subject to the condition that the taxpayer pays an additional 5% of the disputed tax amount