Case Laws

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

Section 102 applies only to apparent errors and not to legal interpretations

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

PVC raincoat would fall under HSN 3926 attracting 18% GST

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.

GST on supply of processed seafood. No ruling pronounced