Case Laws

Non-woven fabric bags called as Rice Bags classifiable under HSN 63053300. GST for the bags of value not exceeding Rs.1000 per piece is 5%

Coir pith classifiable under 5305 00 40 and attracts 5% GST

ITC on brokerage services against Renting of immovable property is allowed

GST not payable on mere liaison activities in line with RBI permission

Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99

ITC is available on Demo Cars

Activity of supply of food in canteens of office, factory, hospital, college, industrial unit etc. on contractual basis attracts 5% GST

Order imposing penalty without issuing SCN is invalid

Placement of specified medical instruments in hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute composite supply

ITC paid on goods/services consumed for the development of the land, in respect of the plots sold after the issuance of Completion Certificate is liable to be reversed on pro rata basis.