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1. Supply of goods - inter-state trade - The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run,...

2. Zero rated supplies under GST - The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian...

3. Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

4. Levy of GST - Applicability of RCM - manufacturer and supplier of exempted goods - Levy of tax or otherwise on a particular supply does not have a bearing on the...

5. Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

6. Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under...

7. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

8. Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST...

9. Requirement to issue tax invoice - In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another...

10. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

11. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

12. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

13. Business Support services - activity of purchasing space on ocean going vessels from shipping companies and selling the same to various exporters for export of goods -...

14. Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department -...

15. Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the...