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1. Classification of goods sold - photo identity cards - The principal contention urged by the Revenue that photo identity cards do not fall under the Entry 71 of Schedule...

2. Classification of service - photography service or not - the activity undertaken by the appellant for preparation of Election Photo Identity Card, does not qualify under...

3. Photography Service - production of Electors Photo Identity Cards (EPIC) - Since the respondents were engaged by the Government of Tamil Nadu, for production of EPICs...

4. CENVAT credit - photo frames given as a gift in Diwali institutional packs - the same would fall within the ambit of “manufacture” - credit allowed - AT

5. Taxability of photography service provided for carrying works of preparation of Elector’s Photo Identity Card (EPIC) i.e. Matdan Pahchan Patra. - It was a sovereign...

6. GST Rates - HSN Code - Soaps; organic surface active products and preparations for use and soaps, in form of bars, cakes, moulded pieces or shapes falling under heading...

7. Classification of goods - rate of tax - Medical Oxygen IP - Nitrous Oxide IP - Medical Oxygen IP and Nitrous Oxide IP are medicines used for or in the diagnosis,...

8. If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under...

9. TDS u/s 194C OR 194J - tds on the services of testing and commissioning received from the BHEL - Section 194J is not a residuary clause. In other words, it is not that...

10. TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall...

11. Business Auxiliary Service - procuring blank cards, loading operating system on these cards, obtaining photo/thumb impression and other information, storing and printing...

12. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

13. Classification of services - Photography services or not? - Though the appellant was having a photography studio but such activity is of merely collecting and getting...

14. Levy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of services provided by the applicant - the SIM Cards, as they are not the...

15. Addition on account of excess share premium received by the assessee - exception to clause (viib) of sub-section (2) of section 56 - the assessee company does not fall...