Case Laws

Supply of service to 'educational institutions' for conducting examinations is eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate)

Penalty imposable for failure to fill the Part-B of e-way bill

Marketing, promotion and distribution services provided by Sabre India to Sabre APAC is not export

Movement of unmanufactured tobacco within the State of Madhya Pradesh doesn't require E-Way Bill

Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply

Items used for manufacture of solar cells do not qualify to be termed as ‘Parts for the manufacture of Photovoltaic/Solar cells’ for the purpose of Entry 234 of Schedule 1 of Notification No. 01/2017-Integrated Tax(Rate)

HC directs Assessee to apply to Nodal Officer where he failed to upload Form GST TRAN-1 due to technical glitches

Facilitating recruitment/enrolment of students to a foreign university is not 'Export of Services'.

Service provided by a Del Credere Agent by way of extending short term loans in so far as the consideration is represented by way of interest is exempted from GST. AAR ruling upheld.

'Wet baby wipes', 'Wet face wipes' and 'Bed and bath towels' merit classification under HSN 3307