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1. Classification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed - - Soya husk resulting...

2. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

3. Valuation - Job Work - inclusion of product development charges and consultancy charges - any expense which is not attributable to the job work cannot be included in...

4. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

5. GST on license fee charged by the States for grant of Liquor licences to vendors

6. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...

7. Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about...

8. Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

9. Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

10. GST Rates - HSN Code - Cotton seed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST - Cotton seed oil...

11. Declared Service or not - Nature of amount received - falling under the categories of service “agreeing to the obligation to refrain from an act, or to tolerate an act...

12. Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the...

13. Levy of GST - One time concession fees charged - the applicant is not entitled for the benefits of exemption and the activity of long term lease is liable for levy of GST.

14. Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

15. Classification of supply - mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges...