Judgements and Orders, Supreme Court and High courts of India



The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh ("the Applicant") [Order No. 14/WBAAR/2021-22 dated October 8, 2021] has issued an advance ruling that the Applicant engaged in providing conservancy/solid waste managemen

Posted in GST |   198 Views



In Uttaranchal Cable Network v. Commissioner, Customs, Central Excise & Service Tax [Order No. 51902/2021 dated October 13, 2021] Hon'ble Customs Excise and Service Tax Appellate Tribunal ("CESTAT") held that the adjustment of the tax demand from the

Posted in GST |   166 Views



In Commissioner of GST and Central Excise and Ors. v. M/s. Bharat Electronics Ltd. [W.A.No.2203 of 2021 dated November 18, 2021] Hon'ble Madras High Court held that if there is substantial compliance, denial of benefit of Input Tax Credit ("ITC") whi

Posted in GST |   174 Views



Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification

Posted in GST |   230 Views



Whether provision of service to foreign buyer over the mail and mobile communication is chargeable in India? If Chargeable to tax then at what rate? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide

Posted in GST |   245 Views



Whether if falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; at GST 12% or (iv) which covers "Manufacturing Services on physical inputs owned by others at GST 18%?

Posted in GST |   383 Views



Whether the service procured by the applicant from Beacon US in respect of the referral of the FIS client is liable to tax under the IGST Act, 2017 and consequently whether the said service qualifies as an import of service under Section 2(11) of the

Posted in GST |   147 Views



Whether they are liable for 0.1% concessional rate of tax under Notification No.41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter?

Posted in GST |   331 Views



Whether eggs/hatcheries are classified under the Agricultural Produces/Products?

Posted in GST |   291 Views



Classification of Goods, HSN Code and Rate of Tax on 'Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal and Soya in different proportions.

Posted in GST |   1087 Views



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