GST Judgements

The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The customers purchase chassis and hand over to the applicant for fabricating the tanker body.

Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters", attracting a levy

Shri Swaminathan M/s Banana Chips and And Halwa Merchant is engaged in supply of goods such as banana chips , halwa and others without brand name.

Whether the applicant is allowed to take input credit?

The supply of goods or services or both during warranty period without consideration in discharge of the Warranty obligation is not liable to GST.

Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.

The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal in Chellanam) on lease.

Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?

Liable to GST for the period from 1-7-2017 to 26-7-2018 and exempted from GST as per entry at SI No.10F

The Hon’ble Kerala Authority for Advance Ruling ('AAR')noted from the facts submitted by the Applicant, it is seen that the discount received through credit note is a post supply discount. The applicant has not disclosed whether the discount is estab