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1. Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

2. Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

3. The taxable event for levy of IGST is the inter-state supply of goods and services, including supply in the course of importation. The charging section for collection of...

4. Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

5. Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec....

6. GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24...

7. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

8. Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- except in cases where movement of such goods is for further supply of the same...

9. Classification of goods - frozen chicken - The Applicant has stated that the impugned frozen chicken is pre-packaged and labelled. Accordingly, adhering to other...

10. Levy of IGST or SGST & CGST - rate of gst - Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa - For...

11. Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at...

12. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

13. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

14. Input Tax Credit (ITC) of IGST - import of goods through the port situated in different state - The applicant can issue tax invoice with IGST to the customer as per...

15. Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...