Case Laws

Applicant’s direction to the seller for direct transfer of business to another party would qualify as a supply between the applicant and the seller.

In a contract undertaken for a Government Department, if the value of supplied goods is below 25% of the total value of the composite supply, then the rate of tax would be Nil

IT-Grievance Redressal Committee may still be approached for revision of TRAN-1 form if it is an inadvertent human error

Automotive chains used in petrol/diesel engines classifiable under HSN 7315

No action can be taken for want of credible evidence of profiteering

Levy of market fee under Rajasthan APMC Act is not abolished after GST

Levy of IGST on Imports under Advance Authorisation scheme is constitutionally valid

Recipient of services cannot file Application for Advance Ruling

Man-made textile Non-Woven Geo bags from Polypropylene are classified under heading 6305

Amortised cost of tools which are re-supplied back to the supplier free of cost shall be added to the value of supply