Case Laws

Agricultural blades for chaff cutters fall under HSN '8208 40 00' attracting 18% GST

Members Diverge on GST Classification of Tipper Body Fabrication

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

If there is no response to a notice uploaded on the portal, the officer should explore other legitimate methods of service as per Section 169(1) of the GST Act

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication

GST notice service through the portal is sufficient but not effective

Rectification of Form GSTR-1 for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022

University Affiliation and Other Fees Collected from Colleges/Students Not Exigible to GST

GST claims barred after resolution plan approval by the NCLT

GST demand upheld despite procedural lapse in show cause notice