Case Laws

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

Maintenance services for street light infrastructure provided to local Municipality are exempt from GST

"Rooter Trainer Cup" used exclusively for agricultural propagation, is classified under HSN 3926 90 99 with the applicable GST rate of 18%

GST Exemption for Yoga Courses: Intermediary Platform Not Covered

E-way bill is invalid if the supplier's registration is canceled

ITC Demand quashed Over Procedural Lapses and Unacknowledged Reversal

GST applicable on fees collected by Directorate of Medical Education for conducting inspections of self-financing educational institutions seeking NOCs for starting courses

GST law does not permit waiver of the pre-deposit u/s 107(6)

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST