Case Laws

Electric cables cannot be treated as material or accessories or consumables for petroleum operations

18% GST applicable on Canteen services provided by outside vendors in offices and factories. AAR ruling upheld.

Applicant cannot seek an Advance Ruling in relation to proposed receipt of Goods or Services

Advance ruling application is not admissible where the issue is already raised in show cause notice and proceedings are still pending

Chilly Cutter (made of Stainless Steel) is classifiable under HSN 8210 00 00

Supplies made by an SEZ Co-developer to the clients located in Special Economic Zone for authorized operations will be treated as zero rated supplies

The question of liability to deduct TDS under GST is outside the purview of Advance Ruling

Products 'Slate for Student' and 'Slate for Teacher' are classifiable under HSN 9610 and are exempt from GST

GST is leviable on the services provided by corporate office to the units located in other states.

Taxi Aggregators are liable to pay GST on the amounts billed by them on behalf of the taxi operators under Section 9(5)