Case Laws

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

Contract Management System which involves application, installation and fixation of various refractories is a continuos supply of service provided the service is agreed to be provisioned for a period exceeding three months.

Tarpaulins made of HDPE woven fabrics will not be classified under HSN 6306 of the GST Tariff

Supplier of service will have to register at the location from where he makes Taxable supplies

Coir products (except coir mattresses) are chargeable to 12% GST as per schedule II of the Notification 1/2017 - Central Tax (Rate)

'Chicken intestine waste' is classifiable under HSN 0505. Attracts 5% GST.

Ruling on applicability of Foreign Trade Policy is clearly beyond the ambit of Authority for Advance Ruling

Works contract services provided to Chhattisgarh State Power Distribution Company being predominantly for commercial use, the said services attract 18% GST