Case Laws

No GST on services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal

Interest leviable on ineligible ITC transitioned from the pre-GST regime. Penalty under section 74(1) has been set aside.

Flavoured milk classifiable under HSN '0402 99 90' and hence leviable to 5% GST

Using CGST/SGST instead of IGST without any actual loss of revenue is allowed

No ITC on Motor Vehicles purchased for Automobile Benchmarking Service

State GST authorities cannot issue SCN after CGST proceedings had begun on the same matter

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries

Transfer of title within the FTWZ does fall under Schedule III, therefore non-taxable

Slack adjusters used in the braking system of Buses and Trucks are classifiable as Parts and accessories of motor vehicles

GST law mandates a maximum of three personal hearings