Case Laws

Section 140(1) and Rule 117 prescribing time limit to file GST TRAN-1 are constitutional: HC

Tile adhesive and joint filler comes under the category of ‘prepared binder’ specified under HSN 3824 which is taxable @18% GST.

In case of jointly owned property, each co-owner is separately eligible for small business exemption under Section 22 of the act.

Computers, laptops used for providing output service don’t qualify as inputs for availing of transitional ITC

After sale support services cannot be treated as naturally bundled with sales promotion and marketing services

Supply of medicines by a hospital to in-patients is part of composite supply of health care treatment and hence not separately taxable

'Polypropylene Leno Bags' are classifiable under HSN 6305 33 00

ITC is not available on GST paid on freight for transportation of non-taxable goods from one unit to another

‘Militry Malai Mithai’ would merit classification under HSN 2106 90 99 as ‘Sweetmeat’ and chargeable to 5% GST

'Canned Pineapple Slices dipped in sugar syrup' is covered under the Tariff item No. 0811