Case Laws

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

Fish finders do not qualify as integral parts of vessels

Without signatures, GST notices/orders cannot withstand judicial scrutiny

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

Export of Pre-Packaged and Labeled Shrimps Up To 25 kg Liable for GST

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

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

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

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.