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Petitioner/ Complainant/ Appellant/ Applicant Name
Respondent
Type of Cases
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Appeal
Appellate Authority for Advance Ruling
Application for Advance Ruling
Bail application
BLAPL
CCI
Civil Appeal
Civil Appellate Jurisdiction
Civil Application
Civil Writ Jurisdiction
Commercial Execution Application
Contempt Civil Case
Criminal Appellate Jurisdiction
Criminal Miscellaneous Application
Criminal Miscellaneous Bail
Criminal Miscellaneous Jurisdiction
Criminal Petition
Criminal Revision Application
FMA
Interim bail application
Interlocutory Application
ITA
MAT
NAA
PIL
Review Petition
SERTA
Service Tax Appeal
SLP
Special Civil Application
Writ Appeal
Writ Petition
Writ Tax
Authority
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Competition Commission of India
Customs, Excise & Service Tax Appellate Tribunal
Sessions Court
Supreme Court
High Court
AAR
AAAR
NAA
Location
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Allahabad
Andhra Pradesh
Arunachal Pradesh
Assam
Bihar
Bombay
Calcutta
Chhattisgarh
Daman and Diu
Delhi
Gauhati
Goa
Gujarat
Haryana
Himachal Pradesh
Jammu & Kashmir
Jamnagar
Jharkhand
Karnataka
Kerala
Madhya Pradesh
Madras
Maharashtra
Manipur
Meghalaya
Mizoram
Mumbai
Mumbai
Nagaland
Odisha
Orissa
Patiala
Patna
Puducherry
Pune
Punjab
Punjab and Haryana
Rajasthan
Rajkot
Sikkim
Tamil Nadu
Telangana
Tripura
Udham Singh Nagar
Uttar Pradesh
Uttarakhand
West Bengal
In Favour of
Select an option
Petitioner/Applicant/Appellant/Complainant
Respondent
Both
Not applicable
Not Available
Nature of Issues
AAR
Constitution of AAR
Quorum of AAR
Procedure on AAR application
AAR order passed after 90 days
Admission/Rejection of application
Application to be decided within 90 days
Binding on Applicant who has sought it
Declining to rule on application
Declining to rule on application : GST Refund claim
Declining to rule on application : Reimbursement of GST
Declining to rule on application : Supply rendered before filing the application
Declining to rule on application : Surrender of registration
Declining to rule on application- Absent relevant documents
Definition of ' Applicant '
Delay / Non-filing of application fees
Difference in opinion of Advanced Authority members
Manual filing of advance ruling application
Pending application
Product yet to be manufactured
Proposed Transaction / Hypothetical Transaction / Unmaterialized Transaction
Rectification of Order
Rejection of Application - Failure to comply Statutory Provisions
Rejection of Application- Failure to appear before Authority
Rejection of withdrawal of application
Withdrawal of application
Scope and Jurisdiction of AAR
Admissibility of CENVAT credit under Transitional provisions
Application by recipient of service
Application declined as outside purview of AAR
Application not made by service provider
Application w.r.t ITC availment by dealer
Clarification on procedure and applicability of Foreign Trade Policy
Documentation required for supply of goods/services to SEZ
E-way bill procedure
GSTR - 1 Procedure
Inability to complete registration as Casual Taxable Person due to GSTN Portal problems;
Interest applicability
Mere ‘academic interest’ in question framed'
Notifications / Circulars issued under another law
Place of supply
Procedure for issue of Commercial Credit notes
Question of separate registration
Refund
Society membership fee
Tax Invoice, Credit Notes Debit Notes
TDS u/s.51
Transfer of ITC lying in electronic credit ledger
Transitional credit availability
Whether Gear Motors can be classified as Gears and Gearings
Sanddep Huligol
Abatement
Construction Service
Preferential Location Charges
Car-parking space
Preferential Location Charges
Anti-Profiteering Measures
Applicability/Scope of Anti profiteering provisions
Application by other person
Blocked credit
Branch transfers
Combo packs
Complaint by Third Party
Costs incurred only due to GST implementation
Franchise
Interpreting 'Rate of tax' u/s 171
Issuance of Credit note on provisional computation of profiteering
Jurisdiction of Commissioner
Multiple items
Powers of DGAP
Promotional Supplies
Real estate project launched in post GST regime
Constitution of NAA and due process of conducting NAA proceeding
Constitution of NAA
Deposit of principal profiteered amount in installments
Examination of application by Standing and Screening Committee
Furnishing of Information to DGAP
Furnishing of Information to DGAP - COVID-19 implication on NAA proceedings
Furnishing of Information to DGAP - Issue of Summons
Judicial Proceedings
Order of authority
Period of investigation
Procedure of in NAA proceedings
Procedure of in NAA proceedings - Opportunity of being heard
Consumer Welfare Fund
DGAP's faulty investigation / Rejection of DGAP Report
Additional benefit of ITC
Average base price calculation
Competition
Denial of ITC
Different base prices
Dynamic Pricing
Early bird offers
Exclusion of sales data
Further investigation/Re-investigation
Further investigation/Re-investigation : Discrepancy in data
Further investigation/Re-investigation : Non-submission of complete data
Further investigation/Re-investigation : Recomputation of profiteered amount
Increase in base price to offset ITC denial
Increase in base prices
Increase in cost of input
Invoice wise taxable turnover
ITC calculation
Item code wise transactions
Mathematical methodology for profiteering computation
Price variation due to Seasonality
Ratio between ITC and taxable turnover
Reduction in overall profitability
Rejection of DGAP Report
Scrutiny of Returns
Verification of Respondent's claim
Weighted Average Price
Duties and powers of NAA
Inordinate and arbitrary delay in NAA order
Suo motu investigation
Guilty / Not Guilty
Guilty plea
Increase in Base Price
Super stockist
Guilty of Profiteering
Abnormal increase in profits
Acceptance of DGAP report absent challenge by respondent
Applicability of pre-GST State Government directive
Availment of ITC in post-GST period
Average Base price of products
Benefit of exemption not extended to customers
Booking of flats in pre-GST period but payment made in post GST period
Case of Affordable Housing Project
Challenge to CGST Rules
Challenge to DGAP methodology to compute profiteered amount
Co-incidence of price-increase & rate-reduction
Comparable period
Deliberate violation
Discarding of taxable turnover as per returns
Discount not construable as passing on ITC benefit
Distinct/Dynamic Pricing
Distributor
Effect of Withdrawal of Complaint
Fastening liability on dealers
High Profit Margins
Increase in Base Price
Increase in Base Price : In-spite of reduction in tax rate
Increase in cost of inputs
Increase in price to correct Excessive tax burden
Inverted duty structure w.r.t. NAA
ITC denial / Non-reversal of ITC on closing stock
Methodology to compute additional ITC benefit
MRP irrelevant considering sale at discounted price
Multiple products
Net tax incidence
Non completion of real estate project
Non passing of benefit by manufacturer to retailer
Non passing of ITC benefit
Non reduction of base prices
Non reduction of base prices : Subsequent non-reduction in base price despite rate cut, to compensate earlier non-increase in price despite rate increase
Non-availment of ITC in pre-GST period
Not Passing CVD benefit
Opaque exercise of powers by NAA
Passing benefit vide discount
Passing of benefit after issuance of show cause notice
Passing reduction in rate/ITC benefit of one supply by reducing price of another supply
Pre-GST vs Post GST rate comparison
Price comparability on account of Sales Promotion Schemes
Ratio of ITC pre & post GST
Ratio of ITC to taxable turnover
Reference by the State Screening Committee
Role of state authorities in fixing price of products
Royalty and advertisement charges on the increased net taxable sales
Sale of flats in installments
Sale of Residential/Commercial Units
Sale of villa without passing additional ITC benefit
Sales returns
Setting of Prices
State Regulations cannot supersede the provisions of CGST Act
State Screening Committee reference
Subsequent GST rate reduction benefit not passed on
Tax avoidance
Transitional credit carried forward from pre GST era not new credit
Variance in methodology from customer to customer basis
Methods and Procedure for computation of profiteered amount
Adjustment of discount against passing ITC benefit
Calculation of Profiteered Amount
Calculation of Profiteered Amount - Arbitrary 'profiteering' calculation
Calculation of Profiteered Amount - Mathematical methodology for profiteering amount calculation
Calculation of Profiteered Amount - Timing of ITC benefit passing in an incomplete residential project
Calculation of Profiteered Amount - Timing of passing of ITC benefit
Calculation of Profiteered Amount- Lack of reliable and cogent evidence by Respondent
Cost incurred or to be incurred irrelevant for computing profiteered amount
CVD Benefit
Entity level computation
Individual computation at invoice level
Measures w.r.t. Timeframe for passing ITC benefit
Non reduction of base prices : Non reduction of pre-GST base price of flats
Pan-India computation
Passing of ITC Benefit- Lack of sufficient evidence by Respondent
Price commensurate with tax deductions
Price commensurate with tax deductions - AAR pending
Product level computation
Re-examination of profiteering claims
Reduction of base price nullifying profiteering
Stock keeping units level
Validity of Project Completion Certificate
Zeroing methodology
Not Guilty of Profiteering
Discount reduction
Increase in Base price due to discount reduction
Increase in Base Price where tax rate has increased
Increase of tax rate post GST
Increase sales price due to increase in cost of product
ITC to taxable turnover ratio
Launch of real estate project in post GST period
No accumulation of ITC in pre-GST period
No change in tax rate
No GST charged before and after rate reduction
No Increase in Base Price
No increase in tax rate
No supporting documents
Non availment of ITC in post-GST period
Non-availment of ITC in pre-GST period
Post GST profit margin less than pre GST profit margin
Reference by State Screening Committee
Sale of Residential Flats for consideration
Withdrawal of discount
Penalty proceedings
Appeals
AAAR
Condonation of delay in applying for AAAR
Declines ruling
Delay / Non-filing of application fees
Delay in filing appeal
Difference of opinion of members
Remand matter to original authority
Reversal of AAR for transcending the scope and jurisdiction
Scope and jurisdiction
Alternate Statutory remedy u/s107
Appeal before CESTAT
Appeal not to be filed / non-appealable decisions and orders
Appeals before appellate tribunal
Assessee's failure to avail remedy
Assistant Commissioner cannot refuse to comply with Order passed by Commissioner (Appeals)
Cannot dismiss application without cogent reason
Constitution of appellate tribunal
Constitution of GSTAT and eligibility of lawyers for appointment as judicial members
Deposit of Amount pre-requisite for hearing appeal
Doctrine of “separation of powers”
Electronic Filing
Enclosing Certified copy of Order
Filed before wrong forum
Merit based hearing
Payment of Pre-deposit
Payment of pre-deposit from Electronic Credit Ledger
Rationalization of administration of tribunals
Restriction on appointment of tribunal members
Setting up of Appellate Tribunal (GSTAT)
Striking down of Section 109(3) and 109(9) and Section 110(1)(b)(iii) of CGST Act, 2017
Appeals before HC and SC
Additional court fee
Court fee
Jurisdiction and scope of HC and SC
Non-disclosure of material facts
Premature petitions
Time limit for filing an appeal
Condonation of delay in filing appeal
Delay due to COVID-19 Pandemic
Delay in filing appeal
To be filed by person aggrieved
Applicability/ Scope and Procedures for Reverse Charge Mechanism
'Maintenance & Repair service' by foreign-entity
Advertisement Services provided by Local Authority
Applicability of Reverse Charge Mechanism to Legal Practitioners
Applicability to lottery distributors procuring tickets from other state
CIF Contracts
Shipping line / freight forwarder
Contribution to trusts
Dead/Royalty/Surface rent payable for Transfer of right to use minerals, exploration and evaluation
Forbearance payments
Forest permit fee
GTA services
GTA services for transportation of cotton seed oil cake (khal)
Imports
Interest on late payment of imported goods
Receipt of shipping service from the warehouse agent outside India
Imports by Government
Non-issuance of consignment note
Ocean freight
Online supply of service by person located outside India to person located outside India
Purchase of Scrap/Used vehicles from Government or Local Authority
Reinstatement/access charges paid to municipal authorities
Remuneration paid to the Directors
Renting of immovable property
Representational Services
Service for the right to use minerals including its exploration and evaluation
Services by Central / State Government, UT or any Local Authority
Services from unregistered persons
Services from unregistered transporter
Services provided by local authorities
Supervision services to Government department
Supply of online educational journals/periodicals to IIM
Tax exemption on RCM
‘Royalty' for mining lease
Assessment Procedures
Assessment of unregistered persons
Assessment procedures w.r.t. refund claim
Availability of alternate remedy
Relegated to statutory appeal
Best Judgement Assessment
Failure to file return in time pursuant to best judgement assessment
Strict construction of taxing statute
Time limit prescribed 'directory'
Cryptic/ unreasoned order
Effective communication
Communications sent through e-Portal
Notice to legal-representative of deceased
Service of notice by e-mail
Timelines for serving notice
Filing of writ petition pending appeal
Finalizing assessment
Assessment on the day when hearing was listed
Difference in opinions of Judges
Order passed after giving written-representation opportunity
Rectification Application
Garnishee proceedings
Investigation
Against Deceased Person
Case under investigation stage
Failure to provide documentary evidence
Fake availment of ITC
Misconceived interpretation of Section
Reviewing of the evidence
Self-assessment/Self-ascertainment
Soliciting details for investigation
Spot Memo issued
Legitimate Expectation Principle
Mandatory hearing opportunity
One Adjudicating-Authority for multiple SCN
Orders suffer from fundamental flaws
Absence of Detailed order
Absence of Reasoned Order
Non-service of notice
Unsigned order
Pending NCLT proceedings
Practical Difficulties of GSTN
Rectification of Errors
Review decision
Remand
Re-consideration of proceedings
Show cause notice
Absence of reasonable opportunity to respond
Allows issuance simultaneously with Audit u/s 65
Bunching of SCNs
Defective Show cause notice
File detailed reply to Show Cause Notice
Genuine reasons for non-responsiveness to SCN
Instructions to not issue notices
Issuance of show cause notice
Parallel proceedings
Pre show-cause notice consultation
Restriction for entertainment of writ jurisdiction at SCN stage
Scope and jurisdiction
Served through GST online portal
Time limit for issuance
Time barring assessments
Time limit for passing assessments
Transfer of investigation
VAT assessment under GST regime
Period of limitation
Withdrawal of the assessment orders
Classification of Goods and Services
Cannot use Different Codes for Commodity while Exporting
Classification of packing containers and packing materials
Conflict between various headings
Meaning of "Per Unit"
Pluralities of exemptions
Principles and rules classification
Composition, Essential character
Essential "parts" of warship/submarine entitled to concessional rate benefit
Finished articles presented as Assembled/Disassembled classified in same heading
Maintenance, Repair or Overhaul Services of aircrafts, aircraft engines and other aircraft components or parts
Partial information revealed to sought to claim decision in favour
Reliance on product literature published by taxpayer
Single Supply
Sole and Principle use test for classifying parts of machinery as machinery
Specific entry vs general entry
Strict interpretation of notifications
Violation of basic principles of classification
Composition Levy
Confiscation or penalty not to interfere with other punishments
Due date extension
Eligibility conditions under Composition levy scheme
Interpretation of phrase 'preceding financial year'
Turnover Limit
Technical Glitches under Composition Levy
Confiscation of goods or conveyances and levy of penalty.
Confiscation / Detention of goods
Change of route
Excess stock is found at the time of survey
Legality & validity of order of confiscation
No nexus with penal proceedings
Release of goods pending delayed conclusion of proceedings
Release of Perishable Goods
Invocation of Sec 130 without recourse to sec 129
Undervaluation
Provisional release of confiscated goods
Deposit of security
Provision of bank guarantee
Restrictions on bank guarantee encashment
Release of goods on payment of penalty
Release of goods on payment of tax
Constitutional remedies
Powers of SC
Stay of operation
Constitutional validity
Assignment of functions of proper officer
Blocked credit provisions
Collection /Levy of Entertainment Tax
Constitutional Validity of 'power to arrest'
Constitutional validity of Anti-Profiteering measures
Constitutional Validity of CBIC Circular / Notification
Lacks authority to settle dispute
Mistake in Circular / Notification
Constitutional validity of Reverse Charge Mechanism
Constitutional validity of Transitional Provisions
Constitutionality of Maharashtra GST Savings Act
Contrary views in Circular and Provisions
Curtailment of export benefits under the Advance Authorisation Scheme of FTP
Deferment of implementation of Act
Delegation of Powers
Export of Services
General vs Specific provision
IGST on Imports
Place of supply for intermediary service provider
Powers of Municipality
Powers of State to amend MVAT
Judicial Encroachment
Power to legislate, amend
Pre-deposit for filing appeal
Refund of unutilized ITC
Repeal Provisions
Sanction of law
Violation of Article 14
Expansive & explicit savings provision
Rebate of IGST to certain class of exporters
Savings clause
Vested Right
Detention , seizure and release of goods and conveyances in transit
Abuse of power w.r.t. Detention and seizure of goods and conveyances in transit
Detention of goods outside jurisdiction
Seizure of Cash/ Currency
Detention or seizure of documents
Documents seized without cogent reasons
Detention order
Conduct de novo adjudication
Detention not necessary in case of Assessee's co-operation
Detention order served on truck driver instead of assessee
unjustified order
Unreasoned order
Detention, seizure & release of goods and conveyance
Breakdown of vehicle
Clandestine approach of driver
Collection of tax through coercion
Deposit of tax/penalty
Discrepancy in the valuation
Evasion prone commodity
Family Wedding
Goods directly moved to job-worker
Goods' transfer for stock movement
Misconception between Bond and Bank Guarantee
No discrepancy found on inspection/verification
No intention of tax evasion
Non-interference with Show-cause notice
Operational convenience of the transporter
Ownership of Goods in Question
Provisional release of goods
Re-seizure of perishable goods in transit already suffered tax and penalty
Release of goods absent authority of law
Release of goods on COVID-19 ground
Release of goods on indemnity bond
Release of goods pending delayed conclusion of proceedings
Suspicion of mis-classification
Tax or penalty Liability fully discharged
Time lag between issuance of invoice and transportation of goods
Transit Declaration Form
Wrong destination due to unfamiliar roads
E-way Bills
Change of vehicle
Clerical mistake
E-way Bill (for Inspection, Search, Seizure and Arrest)
Human / bonafide error
Inconsistency with other E-way bills
Inconsistency with other E-way bills : Alternate route opted by driver
Non-generation of e-way bill / Non-production of E-way bill
Non-mention of tax details
Seizure before introduction of E-Way Bill requirement
Technical mistake under E-way Bill (for Inspection, Search, Seizure and Arrest)
Validity of E-way Bill
Value of consignment doe not exceeds limit
Inspection of goods in movement
Release of goods citing irreparable damage due to detention
Release of goods detained for improper classification
Release of goods on E-way bill regeneration
Release of goods on regeneration of expired E-way bills
Seizure of Goods sent on returnable basis/for demonstration
E-way bill error/discrepancies
State provisions analogous to IGST
Verification of documents and conveyances
Discrepancy in documentation
Exports
Administrative support services
Customs frontier
Duty paying scrips/Duty credit scrips
Location of supplier and place of supply in India
Consultation services to AIF set-up in India
Merchant Trade Transaction
Goods procured by vendor outside India, not brought into India
Goods shipped directly by vendor outside India, to customer outside India
No GST on sale/purchase of Duty Free Import Authorization (DFIA)
Outward supplies to foreign-run merchant vessels
Sales through duty free shops
Sales to outbound passengers
Scope of Exports
Export of Services
Theory of Elimination
Zero Rated Supply
Export of electrical energy
Exports of goods through FPO
Foreign Trade Policy
Advance Authorisation Issuance
Quashing of DGFT Circular
Grievance Redressal
IT Grievance Redressal Committee
Interest for non-payment due to technical glitches
Review of issues by IT-Grievance Redressal Cell
Role of Nodal officers
Power and responsibilities of Chairman and the CEO, GSTN
GST Compensation
Release of compensation
Interpretation of the word ''shall'' in release of compensation
GST compensation cess
Applicability of compensation cess
Exemption from Compensation Cess
Ground Clearance of vehicle
Methodology for determining ground clearance of vehicles
Sports Vehicle
Input tax credit on Compensation Cess
Purchase of motor vehicles by renting business
Set off against Clean Energy Cess
GST Council
GST Council decisions
GST council recommendations
Direction to GST Council to review tax structure of Solar Projects in consultation with CBIC and Ministry of Renewable Energy
Directives to council
Notification in conflict with Council’s recommendation
Representation before GST-Council
Writ against GST Council
Lack of relevant documents
GST Network
Machine Error
RTI Query
Confidentiality of the minutes of GSTN Board meeting
Technical Modalities
GST returns
Credit carry forward in GSTR-3B
Defaults
Delay in filing returns
Electronic Credit Ledger
Extension for GST Returns
Extension for GSTR - 9 / 9A filing
Extension for GSTR 9/9C
Form and manner
Annual return GSTR-9
Companies undergoing corporate insolvency resolution process (CIRP)
Discrepancy in GSTR 3B and Form 26AS
Discrepancy in GSTR-1 and GSTR-3B
Discrepancy in GSTR-3B & GSTR-2A
Discrepancy in GSTR-3B & GSTR-2B
Disparity between documents
GSTR - 3
GSTR-3B
GSTR-6
Recording & Distributing ISD credit
GSTR-6 ultra vires Section 140
Inadvertent errors
Consultant's failure to inform
Typographical errors
Non-Filing of Returns
Rectification
Correction of human error
Rectification of GSTR-1
Rectification of GSTR-3B
Rectification of same period returns
Time limit for rectification
Technical Glitches in GST Returns
Manual filing
Revision/Rectification of GST Returns
Imports and Import Procedures
Advance Authorisation
Essentiality Certificates
Import of drill bits and subsequent supply to ONGC on consignment basis
Import of drill bits into India
Indigenous movement from the port of import to ONGC's location
Merchant trade transaction w.r.t. imports
Goods shipped directly by vendor outside India to the customer outside India
Pre Import Condition
Information to be furnished before movement of goods
Delivery Note under Form 15 of Kerala VAT Act
Discrepancies in information
Delivery chalan
E-way bill
E-way Bill
Exempt for Goods used for personal / household effect
Intrastate movement of unmanufactured tobacco
Input Tax Credit
Net ITC
Procedural violation affecting substantive right of ITC
Procedures for availment of Input Tax Credit
Apportionment of credit
Availment of excess Input Tax Credit
Blocking ITC without assigning any reason
Nexus between input and final product
One-to-one correlation of inputs with outward supply
Re-credit of ITC
Recovery of credit distributed in excess
Strict Interpretation of Act
Condition / Restriction for ITC availment
Monitoring committee
Proportionate ITC when used partly for business/ taxable supplies
Recovery of ITC wrongly taken
Suspension of GSTR-2 and GSTR-3
Timeframe for passing ITC benefit
Margin Scheme
Second hand goods
Reversal of ITC
Commercial credit notes
Excess availed ITC
Credit for exempt by-product
Packing material used exclusively for exempt product
Post purchase/Invoice discount offered under through C2FO model
Reversal of ITC if goods become exempt/ taxable person switches to composition scheme
Reversal of ITC for effecting exempt/non-taxable supplies
Reversal of ITC on cancellation of registration
Reversal of ITC on goods lost, stolen, destroyed or written off
Reversal of ITC on non payment to supplier in 180 days
Transition to concessional-rate regime
ITC by ISD to SEZ
ITC Denial
Delayed issuance of invoice
Difference of GSTR 2A and GSTR 3B
Failure to provide documentary evidence
Immovable property vs Plant & Machinery
ITC by Input Service Distributor (ISD)
ITC claim on vouchers under loyalty program
ITC of CVD/SAD paid for export obligation non-fulfillment
ITC on Debit Notes issued in different Financial Year than original Invoice
Tax chargeable on reverse charge basis
Tax not reflected in returns
Default on part of supplier/ Non-payment of taxes
Construction of Railway Sidings
Unfettered right to claim ITC
“Taxable supply” vs. “Further supply”
Definition of 'Financial Institution'
Definition of 'goods'
Money as 'goods'
Eligibility of ITC
Blocked Credit - Distinction between Gifts and CSR Expenses
Blocked Credit- Credit Restoration
Blocked Credit- goods lost, stolen, destroyed, written off
Brand Reminders- Goods distributed Free of Cost (FOC)
Burden of proof
Cannot be claimed on account of Registration being blocked/inactive
Cannot claim ITC after due date of furnishing returns
CSR expenses
Distributable & non-distributable promotional materials
Food supplied to contractual worker
ITC on Captive Solar-Plant design/supply/installation
ITC on vouchers and subscription
O&M of support vessels
PAN India trade payables
Reasons to believe - ITC fraudulently availed
Sale, merger, amalgamation, lease or transfer of a business
Self-assessment
Supply to self
Supported by Valid Documents
Tax paid to Government
Test of Permanency
Project Development for Port based smart city
Purchase of LPG gas in bulk
Raw cotton purchased from agriculturist under reverse charge
Real estate brokerage services used for renting out property
Replacement of lift / elevator of building
Retrofitted vehicle
Supply of free food to employees
Transfer fee paid to government
Transportation of employees
Transportation of Goods
Unutilized ITC on transfer of business as going concern
Warranty Charges
Plant and Machinery
Plant and Machinery - Pipeline/Jetties for LNG transportation
Obligatory Services to be provided by employer to employee
Conference and exhibition expenses
Capital goods used for exempt-goods manufacture
Captive consumption of generated electricity
Carriage for disabled persons
Coal handling and distribution charges
Companies undergoing corporate insolvency resolution process (CIRP)
Computer / Laptops
Consideration paid by way of book adjustment/ setting-off book debts
Capital goods
Construction contracts
Detachable engineered wood with oak top wooden flooring, glass partition for co-working space
Determination of ITC when used partly for taxable supplies and partly for exempt supply
E-way bill exemption to 'defence formations'
Eligibility of ITC to hotelier
Employee welfare activities
Employee welfare activities - Repair, maintenance of employees' residential accommodation, hospitals, guest houses
Capital goods sent for job work
Branch-HO inter-state supplies where consideration netted off
End usage is personal consumption
Blocked credit - Foundation and construction for attaching equipment to earth
' Bill to Ship to ' Model
Adjustment of company's VAT against director's ITC
Blocked credit
Blocked credit - 50% ITC in respect of Banks, FI, and NBFC
Blocked credit - Free gifts ( Incentives )
Blocked credit - Works contract / immovable property
Blocked credit - Hotels
Blocked credit - Inputs and input services capitalized as immovable property
Blocked credit - Leasing / renting of land for building immovable property
Blocked credit - Office Furniture & Fixtures for immovable property
Blocked credit - Sales promotion
Blocked credit - Services procured for offering free trips
Blocked credit - Timeframe
Non-requirement of input / material is required for such testing and commissioning of network of pipeline
Employee welfare activities - Residential accommodation to GM/MD
Expenses incurred after receiving completion certificates
Medicines used for supply of health care services to in-patients
ITC on supplies at concessional rate of tax
ITC under Zero Rated Supply
ITC w.r.t. Branch transfers
Liquidated damages deduction
Maintenance charges for land lease
Materials, labour used for building repair, furniture & fixture, etc.
Medical services and medicines to employees, pensioners and their dependents
Medicines used for supply of health care services to out-patients
ITC on opting out of composition scheme
Merger amalgamation and sale of business
Motor Vehicle
Motor Vehicle - Demo Cars
Motor Vehicle - Insurance / Servicing / Repair / Maintenance
Motor Vehicle - Passenger vehicles further supplied on lease rent, both
Motor Vehicle - Purchase & Fabrication of Motor Vehicles used for transporting currency & bullions
Motor Vehicle - Purchase of ambulance/motor vehicle
Facility installation i.e. chiller, CCTV, surveillance system, DG Set, etc. by mall developer
ITC on RCM
ITC on Intermediate Service
Installation of Renewable Power Generation Plant
Financial institution of National Dairy Development Board
Food and beverages for supply of health care services to in-patients
Freight charges for transport of goods from refinery to export warehouse
Goods & services consumed by Ordnance Factory
Goods supplied FOC by distributors as part of CSR
Import of Iron ore
ITC on input invoices of goods or services procured before registration
Installation of chillers, air handling units, lift escalator, travellator, water treatment plant etc. and other facilities in a shopping mall
Issuance of complimentary tickets
ITC on exempt supplies
ITC on goods/ services for erecting infrastructure for telecom service providers
ITC on Immovable property
ITC on Immovable property - Construction of immovable property
ITC on Immovable property - Construction of Marriage halls
ITC on Immovable property - Construction of Warehouse
ITC on Immovable property - Material for construction of building intended to be rented
Inspection, Search, Seizure and Arrest
Non-speaking order w.r.t. seizure of goods
Detention/seizure of documents
Proof of Ownership of Sealed Location
Return of documents seized
Sealing of Godown
Invocation of Indian Penal Code
Bogus firms
Bogus invoices
FIR
Powers/ Duties of officers w.r.t. Inspection, Search, Seizure and Arrest
Power of detaining officer
Provisional release of goods and vehicles pending adjudication
Release of goods
Right to life and liberty
Summons w.r.t sec 68
Sealing of Property
Sealing of landlord's property due to GST default by tenant
Search Proceedings
Issue of Guidelines/instructions
Restraining Revenue from taking coercive action
Search at Managing Director's premise
Search without following due procedure
Access to business premises for inspection and audit
Presence of lawyer
Properties not found in searched premises
Unsealing premises citing taxpayers co-operation
Abuse of power w.r.t. Inspection, Search, Seizure and Arrest / Coercive measures
Allegation of physical abuse, manhandling, etc. during interrogation
Search authorization
Detention, seizure & release of goods
Release of excavator furnished through electronic media i.e., whatsapp
Seizure of money
Bank Guarantee
Appointment of proper officers
Jurisdiction of Proper Officer
Arrest
Arrest not necessary in case of Assessee's co-operation
Arrest prior to adjudication / assessment completion
Ipse Dixit of the Tax Department
No formal accusation against Taxpayer
Denial to grant pre-arrest bail
Procedure for arrest in GST evasion cases
Legislative Competency
Notifications ultra vires to Act
Levy and collection
Applicability of GST on petrol and diesel
Applicability of GST on ‘flats completed partially’
Collection under Excess Royalty Collection Contract
Disputed rate of tax
No action until rate fixed pursuant to deposit of surety
No coercive action until rate decided by management
Ex-bond stage
GST liability reduced by the Service Tax
GST on Lease / Rent on immovable properties
Levy and Collection of Customs duty
Rate varies on supply basis
Unauthorised collection of tax
Miscellaneous
Adjournment
Admission of PIL
Amnesty Scheme
Applicability of Limitation Act
Budgetary Support Scheme
Challenge to GST Provisions
Confiscatory nature of tax rate
Change in Law
Change in tax rates
Constructive and harmonious principles of interpretation
Covid-19 a Force Majeure event
Extra ordinary jurisdiction
GST clearance certificate
GST implementation a Force Majeure Event
Incentive vs. Subsidy
Incorrect reporting of Court Proceedings
Invocation of arbitration clause
Matter to be listed before appropriate bench
Period of limitation
Principles of harmonious construction
Production of Relevant Documents
Provisions interpreted as per scheme of Act
Retrospective application of beneficial Circulars/Notifications
Natural Justice Principles
Disclosure of information
Non-appearance before authorities due to COVID-19
Violation- Assessee's contentions not considered
Violation- No opportunity of being heard
Opportunity to effectively reply/defend
Telephonic Conversations and Exchange of E-Mails
Violation- Non receipt of Notice issued
Violation- Notices issued against taxpayer sent to different address
Offences and penalties
Economic offence of tax evasion
Clandestine removal of goods without issuance invoice
Clandestine removal of goods without payment of tax
Imprisonment
Levy of penalty
Aiding/ abating offence/ contravention of provisions
Clerical and typographical error
Ex-parte penalty order
Fictitious sale invoices
GST Penal provisions vs. CrPC
Offences by 'taxable person'
Power to impose penalty
Power to waive penalty/fee/both
Residual Penalty
Supply of goods where tax is not paid/ short paid/ ITC wrongly availed
Payment of dues
Interest
Automatic interest liability,
Interest on Delayed Payment of Tax
Interest on ITC in case of belated returns
Retrospective' applicability of Section 50
Scope of liability u/s.50
Payment of tax
Minimum statutory period
Payment of output tax
Pre-registration period tax-payment
Recovery of VAT through assessee-company's director
Scheme of instalment
Voluntary payment prior to issuance of show-cause notice (SCN)
Penalty
General penalty disciplines
Intent of tax evasion
Non-payment of tax
Penalty for violation of anti-profiteering provisions
Penalty for violation of statutory provision relating to e-way bill
Persons Liable to pay tax
GST on ‘construction service’
Service provided to land owner in lieu of development rights
Place of supply of Goods
Export/ Import of goods
Applicability of GST provisions outside taxable territory
Export Invoice raised without movement of goods
Import invoice without movement of goods
Import of goods at different locations
Supply of stores to foreign going vessels
Supply of stores to foreign going vessels anchored in India
Transfer of title without physical import
Inter-state supply
Supply to client on behalf of third party outside state
Supply of goods to and from SEZ and EOU
Procurement under auction intended for movement to SEZ
Sale of diesel engines
Supply of non-alcoholic beverages
Place of supply of Services
Export/ Import of services
Clinical research services
Photography services
Recipient's location outside India
Services supplied by foreign company through Indian fixed branch office
Storage / distribution / packaging services provided to foreign clients
Supply of backend intermediary services
Inter-state supply
Supply to client on behalf of third party outside state
Liasoning services by Indian Branch office to foreign Head office
Location of supplier of services
IGST Liability
Location of the Works Contractor
Performing services in relation to goods located in India on behalf of foreign buyer
Services to to Principal’s foreign client
Supplier and Recipient of service is located in India
Supply of online gaming services
Supply of services to and from SEZ and EOU
accommodation service to SEZ
Hospitality services by SEZ Co-developer to clients in SEZ
Hotel accommodation & restaurant services consumed outside SEZs
Supply of technical testing services provided from EOU
Supply of warranty services
Warehousing service located in non-taxable territory
Powers/ Duties of officers
Abuse of power
Baseless harassment of Taxpayer
Recovery beyond normal hours
Refusal to grant of copy of statements recorded during investigation
Attachment of property u/s 83
Authorisation of officers of State tax/ Union territory tax as proper officer
Constitution/re-constitution of Refund Approval Committee (RAC)
Notice to members of RAC
Functions of Proper Officer
Issue of Forms GST DRC-01 and DRC-01A - optional
Impleadment of GSTN
Amendment on GST portal by authorized signatory
Initiation of Proceedings
No collateral initiation of proceedings on same matter
Jurisdiction of Proper Officer
Legality and validity of Order
Magistrate's order
Multiple officers conducting investigations without overlapping
Power to Arrest
Power to issue notices, certificates, orders, instructions or directions
Issued electronically through digital signature
Proceedings invoked against third parties
Proper Officer- assigned by Commissioner in Board
Provisional release of goods and vehicles pending adjudication
Quasi-judicial functions
Summons
Enforcing Assessee presence
Failure to respond to summons on health grounds
Improper format of summons
No implication of guilt or risk of arrest
Non-appearance before authorities
Presence of lawyer
Prosecution and compounding
Anticipatory Bail
Conditions for granting bail
COVID-19
Fraudulent ITC
GST Fraud
Health grounds
Lack of concrete evidence against accused
Petitioner's age
Statutory right to invoke anticipatory bail
Tax Evasion in connivance with Revenue officers
Violation of bail conditions
Bail
Absence of complaint / chargesheet
Accused acting as Middleman
Amount deposited under protest
Aspects to be considered while granting bail
Bail conditions
Bail granted for issuance of bogus bills for tax evasion on execution of personal bond with surety
Bail on Covid-19 ground
Chartered Accountant
Circular trading case
Collection of material evidence
Completion of investigation in time bound manner
Conditional interim bail
Confession under coercion / duress
Creation of bogus firms
Custodial-interrogation
Danger to life & liberty
Denial of bail
Denial of bail citing evidence tampering risk
Denial of bail citing fight risk
Execution of bond with surety
Expiry of Statutory period for registering complaint
Fake invoicing/GST Fraud/GST evasion
Filing of Chargesheet
Genuine economic hardships, liquidity crunch
Investigation at a critical stage
Long imprisonment
Non-payment of GST
Offence of false E-way bills
Pre-meditated plan to loot exchequer
Time bound investigation
Willingness to pay tax dues
Wrongful / Fraudulent ITC availment
Civil and criminal liabilities for offences
Denies grant of blanket protection
Denies interference or grant of stay
Criminal jurisprudence concerning vicarious liability of penal provisions
Invocation of Sec 132 without assessment completion
Legislative intent under Sec 138
Non-prosecution due to perpetual absence of assessee
Witness tampering
Recovery and enforcement Procedures
Amount deposited under protest
Attachment of assets
Absence of notice u/s 74
Attachment absent proceedings/pending assessments/ reassessments
Attachment of bank account
Attachment of bank account - Declined
Attachment of bank account : Cash Credit
Attachment of other assets
Attachments must belong to taxable person
Bank Account released after securing Revenue interest
Blocking of Electronic Credit Ledger distinct from provisional attachment
Bond execution
Cannot be against future receivables
Coercive Recovery
De-freeze bank account
Delegation of power for attachment of assets
Direction to taxpayer to investigation proceedings
Encumbrance on bank account
Expiry of provisional attachment order
Issuance of Notice
Liability in specific cases
Lifting of the bank attachment
No opportunity of being heard
Objections to provisional attachment
Provisional attachment
Provisional Attachment order ceases to exist after Demand & Recovery proceedings
Provisional release of bank accounts for payment of employee-salaries
Recovery without assessment
Release of bank account and credit in electronic ledger
Request to be heard received in writing
Retraction of admission
Scope and jurisdiction
Timeframe for attachment of assets
Bank Guarantee encashment
Blocking of Electronic Credit Ledger
Expiry of a period of one year
Coervice Measure of Recovery
Demands
Computation of demand in non-fraud cases
Computation u/s. 73
Demand in cases of fraud
Expired E-way bills
Liability on Director for Company dues
No CGST/SGST when IGST payment already made
Solicitation of particulars
Wilful mis-statement
Initiation of recovery proceedings.
Determination of interest liability without initiating adjudication process
Determining liability without initiating proceedings against all parties
Factual Errors in Order
Intimation letter construable as SCN
Liability in case of company in liquidation
No collateral initiation of proceedings on same matter
Proceedings invoked against third parties
Reasons to determine assessee's liability absent in Order
Recovery during investigation
Seek NCLT orders
Uploading of assessment orders on webportal
Interest / Interest quantification
Absence of notice u/s 50
Applicability restricted to Net Liability Automatic
Coercive interest recovery without adjusting ITC
Delayed payment of tax
Determination of interest liability without initiating adjudication process
Reversal of ineligible transitional credit
Self-imposed nature of interest computation
Relaxation for payment of dues on COVID-19 grounds
Solvent security
Refund
Adjustment of refund towards recovery proceeding
Clubbing of financial years
Credit to Consumer Welfare Fund
Deficiency Memo
Rectification of deficiencies
Delay in processing refund application
Direction to pass speaking order
Strict application of procedures
Drawback
Higher rate of duty drawback
Filing of Applications
Electronic Filing
Failure to file
Manual Filing of application
IGST on ocean freight
Inactive Refund Approval Committee
Wilful disobedience of order of Court
Inherent lacunas/No statutory mechanism for refund processing
Interest on delayed refund
Inverted Duty Structure
MVAT Circular
Time barring assessments
Provisional Refund
Re-crediting refund
Refund claim
Amount collected by coercion
Amount wrongly deposited
Computing refund with unit-wise figures
Date of filing application to be treated as date of filing refund claim
Excess payment of tax
Formula of input/output ratio
GST not chargeable
IGST refund on goods availed at concessional rate
IGST refund on zero rated supply
Manual refund application
Multiple inputs and output supplies
Refund of excess duty paid
Refund of excess GST remittance from date of concessional rate notification application
Withholding of Refund
Refund of IGST
Adjustment of interest
Exports on consignment/exhibit basis
IGST for clearance of imports for home consumption
Imports under EPCG scheme during intervening period
Includes Interest on Transitional Period
Regional Energy Account as proof of export
Sanction refund even in case of errors in returns
Shipping Bill as Refund Application
Supply made to SEZ
Refund of ITC
GST on fees paid to Airport Authority under Concession Agreement
ITC paid under protest
Un-utilized ITC of ISD
Unutilized ITC
Verification of genuineness of suppliers not mandatory
Refund w.r.t. exports
Exports made through foreign post offices
Exports on consignment/exhibit basis
Rejection of Refund
Rejected on ground of technical glitches and system error
Rejected without considering pleading
Rejected without giving opportunity of being heard
Rejected without rendering any reasons
Serious charges against applicant
Time barring assessments
Unutilized ITC arising on account of inverted duty structure
Withholding of Refund
Non-transmission of data during change in indirect tax regime
Reasons for withholding refund
Refund shall adversely affecting Revenue
Registration under GST
Application, Verification of application, Approval, Issue of certificate
Amendment to registration application
Granting second registration
Provisional registration
Registration at port of import
Registration at the place of execution of works contract
Seeking clarification on any information
Separate Registration- Separate Accounts maintained for premises
Separate registrations
Separate registrations - Imported goods stored in multiple godowns in different states
Separate registrations - Liasion Office and Head Office
Separate registrations - Multiple companies functioning in a ‘co-working space’
Transfer of Registration
Cancellation of registration
Assessee's application to cancel registration
Blocking of GST Account
Condonation of delay in filing application
Demise of Taxpayer
Discontinuing business from registered premise
Inadvertent Mistake
Issue of bill/invoice without supply
Non-furnishing of returns
Retrospective cancellation of registration
Revocation of Cancellation of registration
Suspension of Registration
Technical Glitches
To the extent of completion of supplies
Vague and imprecise grounds
Vague Show Cause Notice
Voluntary GSTIN surrender
Migration from VAT to GST regime
Persons liable for registration
APMC agent
Association of persons - Co-owners of immovable Property
Casual taxable person and non-resident taxable person
Charitable Trust
Co-owners of Rented Property
Companies undergoing corporate insolvency resolution process (CIRP)
Compulsory registration
E-commerce operator
Educational Institution
GST liability under reverse charge mechanism
Intends to distribute credit of tax paid
Liasion Office
Liquidator (NCLT Appointed)
Person engaged in exempt supplies
Persons liable to deduct tax (TDS)
Procedure for registration
Registration for works contract
Supply on behalf of other taxable person
Scope of Aggregate Turnover
Inclusion of Exempt income
Repeal and saving
Advertisement Tax
Assessment Proceedings under VAT post GST
Entertainment Tax
Entry Tax Act
Luxury tax
Promissory Estoppel
Rights once acquired cannot be taken away
Service Tax
VAT
Stay
Imports under Advance Authorisation
Interim Relief/Stay in case of writ
Deposit of principal profiteered amount in installments
Interim Stay Granted
COVID-19
Stay of NAA order
Recovery of ITC basis forms mismatch
Stay against Retrospective' applicability of Section 50
Stay Granted
Transitional Credit
Interim Stay
Tax Invoice, Credit and Debit Notes, Maintenance of books
Amount of tax to be indicated in tax invoice
Credit Notes
Discount received in form of credit notes
Debit Note
Financial Year considered to be year of original invoice issuance
Maintain separate registers and books of accounts of different activities under same premises
Non submission of GST Bills
Direction to release payment when completion certificate stands granted
Raising of invoice at Headquarters for clearing invoice at various ports
Tax Invoice
Amendments / Corrections to Invoices
Deduction of subsidy amount
Time limit for issuance of credit notes
Taxability of composite supply
Activities under single tender document
Cost Centres supplying independent goods/ services
Administration of COVID-19 vaccine
Air-conditioning work
Back office services
Billing of services in common invoice
Blasting activity carried out using explosives
Commissioning / Instalment Services
Complementary Weaning Food Containing Amylase
Bid Price consisting of transportation / delivery service
Composite agricultural supplies
Custom milling and transportation of red gram dal
Custom milling, transportation of paddy and rice
Milling of food grains
Rejected paddy / Damaged paddy
Service of crushing food grains
Composite Health care services
Medicines supplied to out-patients
Medicines, consumable, implants, room on rent to inhouse patients
Medicines, surgical goods supplied to in-patients
Composite supply of Implementing and maintenance of ‘Video Conferencing’ (VC) software
Consultancy and support services
Marine consultancy services
Contract packing of tea bags
Contracts having cross fall breach provisions
Freight charges recovered while supply, laying and terminating cable packages
Cutting and removal of standing live trees to obtain logs
Development of fisheries
Establishment of Facility at ISRO Propulsion Complex for Satellite
Evacuation and disposal of settled ash from the ash ponds/decantation ponds
Events exhibitions conventions
Sponsorship and Brand Promotion packages
Freight & Insurance Charges
Gear Motors
Goods Supplied along with Freight/ Insurance
OIDAR services
OIDAR services to government entity
OIDAR services to persons outside taxable territory
OIDAR services to unregistered persons for purposes other than commerce, industry, business or profession
Online exam tests held at exam centre, requiring essay writing
Online exam tests held with more than minimum human intervention
Online exam tests with intervention of administrator/exam supervisor
Online exam tests held with minimum human intervention
Principal agent relationship
Recipient and Service Provider are not same
Repairs and servicing of defective parts, warranty
Repairs for boats/vessels along-with supply of spares and accessories
Restaurant Services and hotels
Supply of bakery items, ice-creams from premises of manufacturer
Supply of Soft beverages / aerated water from the restaurant menu
Take away packed food
Sale and/or supply of live honey bees
Sale of application, registration of course, inspection, etc. with affiliation of the institution / course
Sale of land and super structure
Sale of windmills along with accessories
Selling of space in Print media
Service of installation/up-gradation & training
Supplies to Government / Government entity / Government Agencies
Conservancy/solid waste management services
Construction / erection / commissioning / installation of original works
Construction services to National Centre for Biological Science (receiving grants from GoI’s Department of Atomic Energy)
Construction, erection, commissioning of a residential complex
Drilling, energizing bore wells
Drilling/blast works for Tunnel Construction
Original 'works contract' of extension of runway, construction of new apron, taxi track, isolation bay for Airport Authority of India
Original works contract of Completion, erection, installation, and commissioning of an immovable property for electricity suppliers
Original works contract of Power supply infrastructure
Provision of manpower for support services
Purchase & Sale of Timber
Supply to government aided school
Transportation of Sand
Supply of 'Submersible pumps' along with installation, etc.
Supply of bus bodies
Supply of bus body along with fabricating, fitting on chasis
Supply of ink with imaging products
Supply of installation, O&M for street lighting
Supply of installation, O&M of Drinking Water Plant Project
Supply of LED dimmable street lights and fixtures, installation, commissioning, operations not works contract
Supply of printing services
Job-work of printing
Printing on book/journal/periodical
Printing on duplex board
Printing on Poly Vinyl Chloride (PVC) banners
Supply of paper/paper-boards with printing services
Supply of ‘solar rooftop power plant'/'solar irrigation water pumping systems’
Supply, Erection, O&M of solar plant
Supply, testing, commissioning, installation of Chillers / Refrigerator
Support services for conducting examination for foreign institutes
Taxability of composite works contract
Activities of Electricity Department
Activity of O&M of Fluoride Control Project constitutes work contract
Beautification of streets including Streetscape Design, Landscaping and Intersection Redesign
Civil work performed by sub-contractor
Civil work performed by sub-contractor for the Railways
Construction of multi-storied office building for Andhra Pradesh State Financial Corporation (APSFC)
Construction of pooling sub-station, transmission lines, associated feeder bay work on total turnkey basis for a developer of solar project park
Construction of roads and bridges design, build, operate and transfer (DBOT) basis
Construction of Sports complex for State
Construction of water distribution networks and O&M for water loss management
Construction predominantly involving earthworks
Conversion of railway tracks
Design, commissioning of Wind Tunnel
Design, installation, commissioning and testing of solar energy based water pumping systems and a comprehensive O&M work
Earth Work
EPC contract
EPC contract for electric cable supply
Erection, commissioning, installation of supervisory control and data acquisition system, for 'metro-operation'
Establishment of Facility at ISRO Propulsion Complex for Satellite
Filling in the compound, tank, low land, etc. with silver sand and earthwork in layers including spreading and compacting
Indivisible contracts
Maintenance and repairs service
Maintenance of railway tracks
O&M of Fluoride Control Project on ESCO model and O&M work
O&M of structures & sewer lines, staff quarters, pump chamber, boundary wall, distribution system, tube walls, pumping machinery
Original Works'
Private railway siding construction
Separate set of contracts for works supplies and commissioning installation etc
Setting up of telecom network
Submersible pumps' along with installation
Supply of Automatic Fare Collection System for Buses
Supply of rural electricity infrastructure to State Government
Supply, installation, Commissioning and maintenance of Solar Water Pumping systems
Supply, installation, testing and commissioning of Supply of Relay & Protection Panels and Substation Automation System
Taxability of original works
Transportation as part of cable package supply
Transportation for EPC contract for construction of solar power plant
Turnkey EPC contract for 'solar power plant' erection
Turnkey EPC contract for solar plant construction
Works contract for supply, erection, testing and commissioning, installation of a waste-water treatment plant
Works contract for supply, erection, testing and commissioning, installation, preventive/ breakdown maintenance by Electricity Department
Taxability of naturally bundled services
Taxability of supplies provided with facility & property management services
Transportation services naturally bundled with supply of goods
Turnkey Contracts
Design / manufacture / test / deliver / install /complete / commission facilities for conversion of existing LT network into High Voltage Distribution System
Whether Business or Commerce
Taxability of Goods
Continuous supply of goods
electricity supply
Contract Manufacturing of Beer
Definition of ' Goods '
Depositing timber with Government
Extra Neutral Alcohol
Musical instruments like ‘Electrically operated Drum with Bell and Zalar’
Not indigenous/handmade musical instruments
Pre-packaged and labelled packages with quantity upto 25 Kgs
Return of galvanized goods from the job worker
Roof ventilators not comparable to windmills
Sale of Books
Sale of Religious Books
Sale of Religious Books to Madarasas
Sale of LPG
Sale of LPG to commercial customers
Sale of LPG to domestic customers
Taxability of LPG sale pre- January 2018
Sale of ready-to-use sand
Sale of scrap
Sale of cash carry vans
Sales through duty free shops (Airports)
Supply of computer software
Supply of Extra Neutral Alcohol (ENA) / Rectified Spirit (RS)
Supply of goods bearing a registered brand name
Supply of goods in unit container
Taxability of services
Accommodation services to Municipal Corp. for conducting General Elections
Activities in furtherance of supplier's business
Agent services
Collection and remittance of exam fee by coaching service provider from students to respective institutions
Disbursement of salary on behalf of foreign entity
Facilitating purchase and sale
Fees collected on behalf of Govt
Kacha Arhtiya
Parking space facilitation to employee
Provision of services as 'agent' to Indian Principals foreign client"
Pure Agent
Relocation of employees of client
Annual Maintenance Contract
Auctioneer service
Automatic Identification systems used in Global Maritime Distress Safety System
Bifurcation of Services
Body building and mounting of body on chassis
Brewing or Distilling Dregs & Waste
Brokerage and securities charged by a stock broker
Interest, late fee or penalty taxable at rate of principal supply
CCTV based City Surveillance System
Cheque bounce / dishonor charges
Commission for rendering service of holding bet
E-commerce operators/services
Facilitation of platforms for travellers and drivers
Online Puja Services
Services by drivers through e-commerce operators
Environmental protection services
Plantation of mangrove seeds and seedlings
Facilitation services
Fees collected for occupation of vacant land
Functions of Government authorities under Article 243G
maintenance of community assets
Welfare of weaker sections
Functions of Municipality under Article 243W
Activities in furtherance of irrigation
Cleaning of roads, gardens, toilets, etc.
Collection of fee from parks, fish market, bus stand entrance
Construction of Mayors residence
Indoor Recreation Centre
Management services for sewerage projects
Promoting urban forestry, protection of environment and ecology
Promotion of cultural, educational and aesthetic aspects
Slaughter House
Town development
Urban transportation
GST on Bonus paid
GST on fringe benefits to employees
Canteen Services
Insurance
Transportation
GST on liquidated damages
GST payable on membership fee
Imparting technical training to apprentices, students and unskilled workers
Income earned from conducting Guest Lectures
Information Technology Services
Post-sale technical support services
Inspection performed in India on goods sold to foreign buyer
Interest charged for delay in delivery of goods
Interest earned on short term loan
Interest on credit card services
Interest component of EMI on loan availed against credit-card
Intermediary Services
Back-end services to facilitate the business of foreign entity
BPO services
Design and Development of patterns used for manufacturing
Employment services
Facilitation of transport for employees of customer
Marketing & pre-sales technical support services
Marketing Consulting Service
Marketing/ Promotion Service
On roll conversion charges
Procurement Operations and Procurement Transformation & Central Services
Promotion of foreign university courses
Reimbursement of trainee stipend to trainers
Scope of 'Intermediary Services'
Services of Independent sales personnel
Support services
Interpretation of the term 'business'
IPR
Brand fee in lieu of grant right to manufacture and sell branded beer
Location of service recipient
Location of immovable property is outside India
Manufacture and enrichment of fuel by Nuclear Fuel Complex
Motion picture production service
Non-Air Conditioned Contract Carriage
Supply of Motor-vehicles to Indian Army
Other services and other miscellaneous services including services nowhere else classified
Outsourcing portion of manufacturing process
Penal charges for delayed EMI payments
Post supply services
Principal and Ancillary Supply
Prize money constitutes consideration
Pure Services
Architectural services for restoration/repairs
Leasing of government owned land to municipal corporation
Local area development fund collected from solar power developers
Mapping services to aid town planning
Parking space facilitation to employee
Parks and Landscaping work
Project Management Consultancy Services
Project Management Consultancy Services without supply of goods
Project Management Services for sewerage
Resuscitation of river
Services empowering rural Artists and Artisans
Recovery of cost incurred on behalf of employees not supply of service
Rendering Online/Offline Tendering
Repair/ Servicing of products owned by others
Reverse Charge
Salary to Directors
Sale of residential flats
Sale of flat camouflaged as lease
Security and Scavenging Services
Security services
Services by Association to Members
Principle of 'double taxation'
Services by Co-operative Bank to Demat account holders against interest free refundable security deposit
Services by government
E-procurement services
Metro Rail consultancy services
Services by Industrial Development Corporation
Securing orderly establishment and organisation of industries
Services of rejuvenation of river, including area development on turnkey
Services offered to members of club
Supply of food at restaurant/ Social events in club
services provided w.r.t. Citizen Facilitation Centres (CFCs)/Collection Centres
Services rendered to Customs Bonded Warehouse
Services to Municipal corporation
Architectural consultancy services to Municipal corporation for museum project
Conservancy/solid waste management services provided to Municipal Corporation
Street Lighting Services
Software Development Services
Supervision of the handling & transportation of agriculture produce
Supervisory Services of loading, transportation and unloading
Supply not qualifying as 'business'
Supply of agricultural produce
Supply of labour force to main-contractor without material
Supply of Manpower Services
Tax on wages, salaries, EPF, ESI reimbursed
Supply of manufacturing service on physical inputs (goods) owned by others
Supply of Printing Services
Printing question papers to entities other than educational institutions
Supply of Water
Taxability of Administrative Services
Appointing Doctors, Nursing Staffs and Ambulances
Taxability of catering service
Catering service
Catering service to educational institutions
Catering services
Outdoor catering service
Supplies to Office Canteens
Supply of food and beverages to passengers at railway platforms
Supply of food and beverages to passengers onboard train
Supply of ice cream
Taxability of Construction Service
Development Charges and Legal Fees
Hostel Construction Service
Preferential location charges for car parking space
Right to car parking space
Sale of developed plots
Taxability of Leasing Service
Importation of lease services
Leasing of Cold storage facility
Taxability of passenger transport services
Houseboats used for overnight cruises and day trips
Rent-a-cab service
Taxi aggregator services
Transport services to employees of customer
Taxability of royalty payments
Iron Ore Extraction Service
Taxability of Salary Payment to Partner of Partnership firm
Taxability of transport services
Cost of diesel provided by service recipient
Issuance of Consignment Note / Lorry receipts constitutes Goods Transport service
Issuance of LR / GR / consignment note
Services of providing vehicles on hire basis to another GTA
Telecom services provided to Foreign Telecom Operators
Telephone service
Time of Supply
Totalisator service
Transfer of business assets
Transfer of under-construction project as going concern
Transfer of Land development rights
Transportation of goods by inland waterways
Arabian sea
Google earth map
Transportation of goods from port to General Lighterage area
Works contract
Business/commercial purposes
Construction of oil pipeline between India and Bangladesh
Design, fabrication, procurement, integration, control and commissioning of Trisonic Wind Tunnel with Ejector System
Development and construction for Airport authority of India
Erection of series of transmission towers linked together by power line
Inland Waterways Authority of India
Installation of car parking system
Laying of Optical Fiber Cable Network
Laying of underground pipeline network
Operation and Maintenance of Sewage Treatment and disposal plant
Operation, guarding of water pump-house
Retro fitting, restoration services of civil structures for Government
Subcontract for civil construction of independent houses under Pradhan Mantri Awas Yojana
Subcontract for civil construction of residential complex/houses for Government
Subcontract for construction for Government
Supply of Pouch filling machine for packing milk
Supply of Solar Power Generating system
Supply, design, installation, commissioning and testing of solar energy based water pumping system
Supply, erection, installation, commissioning and testing of UPS system
Surveillance system/network for BSNL
System improvement for conversion of LT network into High voltage Distribution system
Taxability of Components/spares supplied in Sale-in-Transit
Taxability of Mobilization Advance towards works contract
‘Testing & commissioning’ of pipelines laid pre-July 2017
‘Hostel accommodation’ provided by trusts
Taxability of supplies
Act of forbearance
Complimentary tickets
Actionable claims
Forfeited royalty reward points
Gift Vouchers
Profit Sharing Agreement between employee and shareholders
Activites/ transactions to be treated as supply of goods or supply of services
Compensation for alternate accommodation during redevelopment
Conducting marathon for charitable purpose
Execution of works requiring modification/augmentation/shifting/additions to the transmission system of RVPN
Incidental/ancillary activities of charitable organizations
Land and Building
Penal Interest received by NBFC
Prepaid instruments
Printing of advertisement
Service tax w.r.t. minimum average balance in banks
Trading, Commodity derivatives
Transfer of business assets
Transfer of Capital goods
Transfer of title of goods
Vouchers
Work executed by taxpayer vs. Work executed by the consumer/intending agency under supervision of taxpayer
Activities without consideration
Transaction between principal and agent
Activities/ Transactions which are neither supply of goods nor services
Accounting entry in books of Indian Project Office for salary cost of Expat employees paid by the Foreign Head Office
Actionable claims, other than lottery, betting and gambling
Activities undertaken by Central Government / State Government / Local Authority
Compensation paid to lessor for vacating its claim
Construction of immovables
Employer Employee relationship
High Sea Sales
Notice pay recoveries
Prepaid Instruments
Profit Sharing Agreement between applicant as an employee and shareholders
Reimbursement of expenses to employees
Salary to Employees
Salary to partners
Sale of immovables
Supply from bonded warehouse
Vouchers
Affordable Housing Project
Consider as 'Ongoing Project'
Inapplicability of RERA definition
Agreeing to the obligation to refrain from an act; or tolerating an act or situation; or doing an act
Buyout of notice period by employee
Cancellation charges levied by Taxi aggregator service providers
Compensation for relinquishment of lease right
Compensation for vacating premises for redevelopment
Definition of "Easement"
Delayed possession under redevelopment
Leasing of a pathway to reach leasee's dwelling unit by Chennai Metro Rail Ltd
Receiving payment after a lapse of a period
Supervision Fee’ for electricity-line installation
Agriculture / Agro services
Agriculture / Agro services: Storage / warehousing of agricultural produce
Commission agent services
Definition of 'Agriculture Produce'
Pre-conditioning or Pre-cooling processes
Supply of agricultural produce : Post-harvest crop services
Supply of agricultural produce: Rearing of animals/ poultry farming
Supply of agricultural produce: Storing fresh eggs
Supply of agricultural produce: “Logging” of trees not yielding any ‘agricultural produce’
Support Services: Cold, Deep Freeze and Controlled Atmosphere Storage
Taxability of Mortgage charges, Lien fee, Stock transfer fee
Applicability of exemption
Agricultural activities - Agricultural Extension Services
Agricultural activities - Agricultural Produce Marketing service
Agricultural activities - Agricultural Soil testing Minilab and its Reagent Refills
Agricultural activities - Cold Storage Service for Agriculture Produce
Agricultural activities - Inspection and testing of agricultural produce
Agricultural activities - Rental payment to government for land use
Agricultural activities - Supply of agricultural produce (exempt) of farmers
Charitable work
Charitable work - Charitable activities involving preservation of environment
Charitable work - Providing shelter to abandoned, orphaned or homeless children and facilitating the adoption of the children
Conditional exemption to intra-state supply of goods
Construction Services for water-metro project
Contract Carriage Services
Cultivation of plants or rearing of animals by way of renting or leasing of vacant land with or without structures
Denied - Non furnishing GSTIN
Drilling bore wells and energization
Duty free import authorization license
Education : Approved vocational education course
Education : Coaching, accommodation, textbook facility to CA/CS students
Education : Educational Services
Education : Educational Services (ancillary services rendered by educational institutions)
Education : Educational Services (not eligible for exemption)
Education : Educational Services by National Council of Vocational trainings / Jan Shikshan Sanstan
Education : Free of cost education kit supplied to students of government-aided schools
Education : Paid Education Content
Education : Services provided by 'Educational institutions' in affiliation with specified university
Education : Services to educational institute
Education : Services to educational institute (Courses offered by IIM)
Education : Services to educational institute (Educational conference/ gathering of students, faculty, and staff of other schools)
Education : Services to educational institute (Executive Post Graduate Programme by IIM)
Education : Services to educational institute (Facilitation of exams electronically)
Education : Services to educational institute (like catering, security, cleaning, house-keeping, transportation)
Education : Services to educational institute (Long duration post-graduate diploma/degree-granting programmes by IIM)
Education : Services to educational institute (Printing of Pre/Post-examination item)
Education : Supply of slates for educational purposes
Education : Training programmes approved by National Skill Development Corporation
Essential commodity
Exempt services
Exemption not extended to subcontractors on par with main contractors
Exemption of Capital goods
Exemption on high seas sales
Exemption on Supply to public funded research institution
Food
Food - Packaged food with brand name/without brand name
Food - Packaged frozen seafood with brand name/without brand name
Geophysical survey investigation
Goods and services supplied by Rajiv Gandhi Centre for Aquaculture
Health care : Diagnostic services to hospitals
Health care : Disability equipments / mobility devices for the aid of persons with disabilities
Health care : Health care services
Health care : Health care services not qualifying as 'Clinical establishments'
Health care : Hospitals for employees
Health care : Medicines, consumables, etc. supplied to ‘in-patients’
Health care : Supply for purely academic and research purpose
Health care : Supply of food to patients
Health care : Wellness facilities (Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy)
Import through OEM agents
Interest on short term loans extended to creditors
Lease of government land
Leasing of residential property
Leasing property to Hospitals
Legal Services provided by Advocates
Loading/Unloading of agriculture produce harvested in foreign land
Loan to related government entity without processing fees
Minor irrigation, water management and watershed development
Movement of goods from refinery to export warehouse
Non-commercial Research Institutions' local purchases
Organizing seminars and symposiums
Pluralities of exemptions
Potable water arising after treatment of raw-water
Promotion of research
Protection of Environment ‘Road’/’Fire Services
Publishing of online research journal
Puja Samagri
Pure labour contract services for construction under PMAY
Purified water in sealed /unsealed container
Rakhi
Readymade Khadi garments sold through Khadi and Village Industries Commission
Renting of residential dwelling for use as residence
Road construction by subcontractors
Sale of goods warehoused in Free Trade Warehousing Zone on ‘as is where is’ basis
Securities contract / Forward contracts
Service of testing on Cattle feed
Services to government
Services to government - Security of a Transport Undertaking
Services to government - Communication Satellite Transponders
Services to government - Development of fisheries
Services to government - development of irrigation and waterways
Services to government - Excavation and transportation service for shifting waste
Services to government - irrigation, water management and watershed development, development of roads and bridges
Services to government - Project management services for sewerage
Services to government - Services by IIT Mumbai
Services to government - Skill development and training
Services to government - Sub-contract of services
Services to government - Sub-contract of services provided by Government entity
Services to government - Supply of landscaping and gardening activities
Services to government- Printing of text books/stationery items
Services to government- Renting of Immovable Property
Services to government- supply of labour, cleaning staff, data entry operators/helpers/teachers
Services to government- Supply of Tertiary Treated Water
Sourcing agri-produce on commission basis
Strict interpretation of exemption notification
Supplies under ' brand ' name
Supply of agricultural produce : Processes carried at Agriculture Farm
Supply of agricultural produce : Removal of impurities from agricultural produce
Supply of agricultural produce : Supply of farm labour
Supply of Cattle feed
Supply of facility management services such as security, cleaning, housekeeping and sweeping services to Government Hospitals
Supply of liquor
Supply to government - Construction Services to State Industrial Infrastructure Corporation
Supply to Public distribution system/ fair price shops
Supply to public funded research institution, specified Universities, research institutions, Departments and laboratories of the Government and Cancer Institute
Support services to agriculture, forestry, fishing, animal husbandry
Support Services to agriculture- Loading/Unloading, Packing, Storage or Warehousing
Toll charge - Annuity payment for highway construction
Transmission / distribution of electricity - Ancillary services
Transmission / distribution of electricity - Cheque dishonor recovered from customers
Transmission / distribution of electricity - Delayed payment recovered from customers
Transmission / distribution of electricity - Electricity distribution
Transmission / distribution of electricity - Interest/late fee/penalty payment fees for electricity
Transmission / distribution of electricity - Matter sub-judice
Transmission / distribution of electricity - Non-tariff charges recovered from customers
Transmission / distribution of electricity - Recovery of non-tariff, delayed charges
Transmission / distribution of electricity - Related services
Transmission / distribution of electricity - Supply and distribution of electricity
Transport of Passengers by Non-Contract Carriage
Unbranded bio-fertilizer / organic manure
Value of goods in composite supply does not exceed 25% of value of supply
Warehousing services for tea
Waste Management Services
Water supply by state water supply board
‘Annuity’ received during O&M phase
Applicability of Margin Scheme
Applicability of margin scheme to antiques
Applicability of margin scheme to paintings
Applicability of margin scheme to second-hand jewellery
Applicability of margin scheme where the goods may also be covered under specific HSN
Scope of Margin Scheme
Borrowing cost
Bundled
Naturally Bundled
Canteen service
Canteen facility for contractual workers
Canteen in SEZ area
Distribution of coupons to employees at subsidized price
Supply and distribution of goods to company employees
Supply of food by caterer to company, further distributed among employees
Choice of rate
Civil work performed by sub-contractor
Civil work performed by sub-contractor for the Railways
Composite Supply vs. Mixed Supply
Composite Supply vs. Mixed Supply
Take or Pay charges
‘ Relocation Management Services ’
Composition Scheme
Twin supply of goods & services
Concessional Rate Notification Application
Agricultural Produce
Bulk drug for injections
Bulk drug used as intermediary goods
Cheque dishonour charges
Concessional Rate of Tax for ‘Affordable Housing Scheme’
Concessional Rate of tax for export of fertilizers
Concessional Rate of tax for work on small hydro-electric project on existing dam
Conditions for applicability of concessional rate
Constructing residential complex for Airport Authority of India
Construction of a multi-modal IWT terminal on EPC basis for Inland Waterways
Construction of jetty & sites for National Technical Research Organization
Construction of ongoing residential project
Construction of residential quarters allotted to applicant by MPPGCL
Construction service for National Centre for Biological Science
Essentiality Certificate ( ' EC ' )
Ice cream supply to caterers
IGST on ocean freight
Imports inclusive of ocean freight
Indirect supplies to railways
Levy of tax under RCM
Original works pre-dominantly for use other than for commerce, industry or any other business or profession
Outdoor catering services
Roof ventilators
Supplies to Railways
Supply if apparatus, or equipment (including computers) to public-funded research institution
Supply of mud chemicals and additives on consumption basis
Supply of research equipment to distributor
Supply of spare parts
Supply of trucks/ spare parts used for research purposes
Supply to Chennai Metro Rail Project (CMRL)
Supply to Delhi Metro Railway Corporation
Supply to Nagpur Metro Rail Corporation
Supply to public funded research institution
Transmission / distribution of electricity - No GST on supply of electricity
Warehoused goods supplied from Free Trade Warehousing Zone
Warehoused goods supplied from Free Trade Warehousing Zone to DTA
Works-contract service
Consideration
Amount received for CSR activities
Received after Completion Certificate Issued for Construction
Reimbursement
Returnable interest free security deposit
Violation charges payable by contractors
‘Free’ transfer to lessor of assets fastened to building
Construction and works contract service
Advance amount received prior to completion certificate
Commissioning of solar power plant
Construction of immovable properties
Construction of Road
Flood spill channel construction / drainage dredging
Levy of GST on ‘Construction service’ involving land transfer
Mobilization Advance
Sale of residential property before receipt Completion Certificate (BUP)
Setting up data centers
Shifting of electrical lines
Turnkey engineering / Construction contract
Consultation to Alternate Management fund set up in India
Conversion of sewage water into water fit for industrial use
Deemed supplier
Deemed Supply of goods and services
Definition / scope of 'Government' / 'Government entity'
100% equity share held by the President of India
90% or more equity control
Control to carry out functions entrusted by the Government
Indian Institute of Technology (IIT) Mumbai
National Institute of Design
National Institute of Technology
Notified Area Authority
Set up by Act of Parliament/State Legislature
Definition / scope of 'Local authority'
Definition and qualifications of 'Tour Operator'
Definition of 'business'
Object clause in MOA
Principle of Mutuality
Definition of 'Educational Institution'
Definition of 'Person'
Membership fees charged by Rotary Club
The Principle of Mutuality
Definition of Electronic Commerce Operator
E-units of diamonds
Exemption claim by non-importer
Extension of loan creditors
Financial/Legal aid to women survivors of sexual violence
Free food supplied in religious institutions
Game of Skill vs Game of Chance
Government compensation
GST on Bid Amount
GST on fringe benefits to employees
Health care
Diagnosis, counselling, disease prevention services
Donor matching tests
Free medical instruments supplied to hospital
Health care (services by a Clinical Establishment)
Health check-up, ambulance and allied medical services to Hospital Employees
Hospital run pharmacies
Laboratory Testing
Medical instruments supplied to hospital
Medical supplies
Medicines supplied to out patients
Occupational Health Check-up/Corporate Health Check-up
Outsourcing of supply of food to patients
Sale of medicines at lower price by Charitable trust
Supply of health insurance services
Taxability of oxygen cylinders
Hotel / Guest House / accommodation Service
Catering of food and Banquet Facilities
Services provided independent of accommodation service
Wellness facilities (Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy)
IGST Exemption
IGST on import of goods from SEZ
Inter-State supply
Implementing and maintenance of ‘Video Conferencing’ (VC) software
Transfer/ Sale of Warehoused Goods by Importers
Interest / Penalty for delayed subscription payments by members of chit fund
Interest/ late fee/ penalty w.r.t. leasing services pre-GST period
Receipt post 1st July 2017
Interest/late fee/penalty for delayed payment of any consideration for any supply
Interstate services to corporate office
Interstate supply or aircraft engines, parts and accessories by airlines to own branch
Investment Advisory and Management
Services rendered to Alternate Investment Fund
Joint Development Agreement
Sale of Plotted Land/Plotted Development of Land
Services provided to land owners
Leasing/Rental and licensing services
Aircraft Rentals
Damages for foreclosure/early termination
Electricity or Incidental charges paid in addition to rent
Fuel Reimbursement
Granting rights of shared access to pathway to land owner
Group of lessors
Home Rental / Residential Rent receipts
Lease of plot for 99 years
Lease premium vs security deposit
Leasing of land by Chennai Metro Rail Ltd
Leasing of pre-owned vehicles
Leasing of property for use as residence
License for mineral exploration
License granted to Parking Contractors
License to occupy a land/ Renting of an immovable property
Licensing services for right to use computer software and database
Long term lease of property
Meaning of term 'per Unit' for renting Villa
Movement of tyres and cranes
Paying guest service
Pooling of Assets
Rent paid by Duty free shops to airport authorities
Renting of immovable property
Renting of residential house to commercial entity
Renting of storage premises including warehouse / space
Sub-leasing of non-residential property like hotel, lodge
Sub-letting of commercial property
Termination of lease
Transfer of leasehold rights
Transfer of movable property/assets/goods on lease
Liasoning services by Indian Branch office to foreign Head office
Local Authority
Approved vocational education courses
Contributions/payment to local authority
Donation vs Compulsory payment
Establishment and maintenance of hospitals and dispensaries
Lumpsum collection of maintenance charges for residential society
Maintaining liaison office/ branch office
Reimbursement of expenses by foreign HO to liaison office
Maintenance & Repair Contract
Maintenance & Repair Contract - Executed by Indian arm of foreign company
Maintenance services by Builder
Services provided to Resident Welfare Association (RWAs)
Managerial and Leadership Services to branch
Mandi fee
Manufacture and installation of detachable furniture
Mixed Supply
Boarding and lodging facility offered by educational institution
Hostel Accommodation along with Food, Gym and Housekeeping
Supply of business consulting services along with duty credit
Supply of UPS and battery under single contract
One-time maintenance fund / deposit to cooperative society
Other supplies
Activity of assignment of business assets by Liquidator in furtherance of IBC
Interest subvention income on vehicle loans
Loan to related party
Payment of Equated Yearly Installment under Annuities Model
Payment to co-operative society by members
Permanent Transfer/ Disposal of business assets
Vehicles sold as scrap
Power to grant exemption
Recommendation of Council
Printing of Photographs
Promotional Scheme
Inputs used in furtherance/course of business
Pure commercial intention
Pure services / composite supply / works contract
Activities undertaken as subcontractor
Handling Services
Services to government - Sub-contracting of gardening work for Government Departments
Services to government- Conversion of LT network into High voltage Distribution system
Receipt of donations and grants
Redevelopment compensation & damages for delayed possession to tenant
Reimbursement
Advance Payment
Amount paid on transactions during contract performance
GST on electricity reimbursed by licensor from leasee
Reimbursement collected from society members for water charges
Reimbursement for provision of Credit Card facilities to applicant’s employees
Reimbursement of cost for contract of transfer of going concern service’
Reimbursement of discount/rebate
Reimbursement of expenses at rate of principal supply
Reimbursement of expenses at rate of principal supply - Electricity/water charges ancillary to ‘Theatre renting’
Reimbursement of expenses to foreign Parent/Holding Company
Reimbursement of expenses to Parent / Holding Company
Reimbursement of salaries, rent, office expenses, travelling cost
Reimbursement received towards loss/damage of equipment/tools
Reimbursement towards loss/damage of equipment/tools
Religious Activities/Services provided by Temple Trust
Accommodation/Renting & Lodging Services to Pilgrims
Auctioning of right to collect charges for various services at temple
Auctioning of right to collect vehicle entry fees
Renting of Commercial premises
Sale of Cloth bag along with Prasadam
Sale of Prasadam
Services of Kalyanamandapam/marriage hall
Seva/Puja Services
Transfer of right to provide services against a consideration
Vehicle Entry fees
Renting of Vehicles
Operating mini AC buses
Residential welfare association (RWA)
Amount collected are advances meant for future supply of services to members
Amount collected towards Sinking Fund/Corpus Fund
Subscription/reimbursement/contribution from members
Upkeep/maintenance of apartments > Rs. 7500 per month, per member, per flat
Restaurant Services and hotels
Ice cream Parlour
Restaurant Services and hotels in SEZ to non-SEZ customers
Supply of alcoholic liquor for human consumption
Supply of Cigarettes by restaurant
Supply of free food to employees
Supply of soft beverages / water by the restaurant
Sales target incentive
Scope of supply
Corresponding amendments by respective States and Union Territories
Goods defined
Ownership of air
Reagent rental placement contract
Sale of Apartment
Sub-dividing larger land to smaller plots for sale
Supply from non-taxable territory to non-taxable territory without entering into India
Scope of term 'immovable property'
Securities
E-units of diamonds
Shares
Shares held in subsidiary
Services by Court/Tribunals
Royalty to Court Receiver for remaining in possession of the Suit Premises
Services of thermal spray/metal coating
Services to company having foreign client
Services to delegates and exhibitors
Shifting of power transmission lines
Supply by one branch/division to another
Supply of coal
Supply of coal handling and distribution services
Supply of goods vs. Supply of service
Conversion of bare shaft/beams supplied by customer into ‘sugar mill roller’
Printed Leaflets as per customer specification
Sale of TDR / FSI
Supply of icecream in retail outlets
Supply of Power Back-Up Services
Supply of printed material
Supply of movables
Supply of off the shelf software/pre-designed software
Supply of second hand goods
Coverage of the term 'second hand goods'
Coverage of the term 'used goods'
Supply of services between Distinct Persons
Club and its Members
Supply of services by Ordnance Factory
Supply to related persons with consideration
Government to government transactions
Supply to related persons without consideration
Tax Deduction at Source (TDS)
Applicant falls under ‘notified persons' category
No TDS on conservancy/solid waste management services provided to Municipal Corporation
No TDS on Pure Services received by local authority at Nil Rate
No TDS on services of procurement of gunny bags, transportation, insurance and services supplied to principal
Not covered by clauses (a) & (b) of Section 51(1) of the CGST Act, 2017
Supply under contract > Rs. 2.5 lacs
TDS Liability
TDS on co-operative society not owned by government
TDS on milk co-operative society registered under State co-operative society Act
TDS on services provided by drivers through e-commerce operators
Taxability of High seas sales
Taxability of inter-state supply
Ex-factory inter-state sale
Sale at factory gate
Termination of movement of goods
Taxability of Job Work
Body building and mounting of body on chassis
Brewing , bottling and packaging
Documents, formats to be maintained for supply of raw material to jobwork unit
Electro-plating services on goods belonging to Registered persons
Fitting and mounting of bus bodies on chassis supplied by customer
Fixed fee paid in lieu of job work services
Job work on Pharmaceutical Drugs
Liability of recipient supplying raw materials to the jobwork unit
Manufacturing industrial gases
Processing on textiles
Re-gasification of LNG
Re-gasification on LNG
Supply of power / electricity for captive consumption
Waste/ scrap generated from jobwork
Taxability of performance linked incentives
Taxability of rent-free accommodation
Taxability of seigniorage fee
Taxability of subscription fees and infrastructure development fund
Taxability of the amicable settlement
Taxability under Bill to ship to model
TCS
Toll Charge
Toll charges collected by sub-contractor
Toll collected for carrying forest produce
Trade Discount
Transaction on principal to principal basis
Transfer fee on assignment of leasehold rights
Transfer of business as a going concern
Transfer of business assets
Sale of company assets by Liquidator pursuant to IBC
Slump sale
Transfer of business as 'going concern'
Upkeep and maintenance of amenities in residential complex
Voluntary ceding of brand rights
Selling rice under unregistered Brand name foregoing actionable claim
When the supplies are exempt
Withdrawal of exemption
Works Contract Services
Installation and Supply of Electronic Private Automatic Branch Exchange System
Zero Liquid Discharge treated water
Time of Supply of services
Continuous supply of service
CMS service
Lumpsum collection for supplies
Treatment of un-expired period
Outstanding receipt of rent on immovable property
Renting immovable property to Government agencies
License agreement is in force and licensee pays periodical license fee
License agreement is in force but the licensee does not pay periodical license fee
Licensee continues to be in possession and occupation of immovable property despite expiry of license agreement
Storage facility for agricultural produce
Time of receipt of funds
Transfer of possession of building
Supplying developmental rights
Transitional Provisions
Applicability of Sec. 142
Amount accrued to be paid in cash
Differential tax payment on works contract
Guidelines/instructions to competent authority
Filing of forms under transitional provisions
Delay in filing TRAN-1
Delay in filing TRAN-2
extension for filing TRAN-1
Failure to Upload TRAN-1
Manual filing of return
Non-acceptance of GST TRAN-02
Opportunity to rectify errors
Return Defaulter
Revised/Rectified/Amended TRAN-01
Uploading TRAN-1
Omission to claim VAT credit
Technical Glitches under w.r.t. transitional Provisions
Non-availability of technical log
Proof of technical glitches
System failure proved in forensic examination
Technical Glitches
Technical Glitches on GSTN Portal
Timeframe for passing ITC benefit under Transitional Provisions
Extended time limit to avail transitional credit
Revenue’s misinformation for filing TRAN-1
Time limit prescribed 'directory'
Transitional Credit procedures
Admissible credit
Allowing transition of Tax Deducted at Source (TDS)
Allowing Transitional Credit claim in next month's GSTR-3B if GSTN portal not re-opened
Arbitrary classification of taxpayers
Carry forward of Education Cess (EC), Secondary and Higher Secondary Education Cess (SHEC) and Krishi Kalyan Cess (KKC)
Carry forward of ITC
CENVAT credit availment
Coercive recovery of Transitional Cess Credit
Credit transfer documents
Denial of credit
Direction to GSTN
Inadvertent errors under transitional provisions
Manual carry forward of credit
Migration of existing taxpayers.
Migration to other state
Transitional Provisions w.r.t. Job work
Un-utilized ITC of ISD
Vested and indefeasible right
Value of taxable supply of Goods/ Services or both
110% of the book value of such goods in the books of accounts
Advance Payment
Aggregate Turnover
Bill to Ship to Model
Delivery of spares, AMC supplies
Consideration
Act or Abstinence to Induce supply
Consideration for value of supply
Consideration when Supply is below cost
Deposit
Financial Assistance
Free supplies
Goodwill amount received by Taxi drivers
Government subsidy
In Monetary form
Notional interest
Returnable packing material
Sale of land against receipt of TDR / FSI as considertation
Supply to related person
Treatment of TDR / FSI as money
Value of by-products
Contract Price
Additional supplies of different agreements pertaining to same contract
Contribution to Rehabilitation Trusts for areas/people affected by mining activity
Taxable as Royalty
Creation of infrastructure for supply of service
Deemed Bifurcation of Contract value
Artificial bifurcation of Purchase orders
Discounts or incentives
Additional / scheme discount offered by distributor under Principal's instructions
Discounts or incentives post supply
First few transactions in nature of discount
Volume discount received
Free of Cost supplies
Amortized value of goods received on FOC basis
Integral part of service
Include any taxes, duties, cesses or fees charged by the supplier
Include Interest of late fee/penalty for delayed payment of any consideration
Interest subvention income received by NBFC
Supply is below cost
Interstate stock transfer
Lottery, Betting, Gambling and Horse Racing
Open Market Value
Interstate stock transfer
Provision of canteen services as per Government contract
Government subsidy exclusion from 'consideration'
Pure agents
Electricity expenses incurred by Lessor on behalf of Lessee
Pass through costs
Reimbursement
Rental receipts
Property taxes
Residual method for valuation under rule 31 of CGST Rules
Sale of residential/commercial property
Deduction of ‘actual land-value’ from ‘transaction-value’
Undivided rights of land
Statutory charges paid to government recoverable from customers
Subsidies directly linked to supply other than Government subsidies
Supply to distinct entity with same PAN
Taxes / duties/ cesses/ fees /charges levied under various GST Act
Toll charges
Reimbursement of toll charges
Tour packages with separate invoices vs. combined invoices
Transaction Value
Escalated value plus original value
Include supply made free of cost
Unjust enrichment
Valuation of Job work service
Critical-components supplied by contractor FOC
Valuation of passenger transport services
Monthly passes and facilitation charges for employees of customer
Valuation of Second hand jewellery
Valuation of works contract
70:30 valuation
GST Component
Price component in Contract
Value certified by the Architect without deducting the value of said material supplied by contractee
Valuation Rules of value of GST is not ascertainable
Value notified by Government on recommendations of Council
Value of sale of land and super structure
Sale of Land
Transfer of property for the undivided share
Value of supply of like kind and quality
Value of work executed after appointed day
Writ Petition
Alternate Efficacious remedy available
Relegated to statutory appeal
Amendments in pleadings
Availability of Statutory Appeal
Interim order
State Government Works Contract
Transfer of writ
Withdrawal of writ petition
Classification of Goods / Services
Adhesives
Joint Filler
Prepared additives for cements, mortars or concretes
Prepared Binder
Security Excise Adhesive Labels
Tile adhesive
[HSN 3214]
[HSN 3824]
[HSN 4821]
Advertisement
Advertising Services
[SAC 99836]
Advisory / Consultancy
Architectural and project management consultancy services
Area Development
Business consulting services including public relations service
Consultancy services
Intermediary services
Management Consultancy Services
Marketing services
[SAC 998312]
[SAC 998331]
[SAC 9983]
Agriculture, Agrobased and Allied Industries
Agricultural activities - Agricultural Extension Services
Agricultural implements manually operated or animal driven
Agricultural implements or tool used in agriculture
Agricultural produce
Agricultural Seedling trays
Agricultural Soil testing Minilab
Agriculture
Agriculture Mechanical Sprayer
Agro-Chemicals
Artemia Cysts
Bio Fertilizer
Brewing or distillery dregs and waste
Carom Seeds (Ajwain)
Castor oil
Cattle feed in cake form
Cereal
chapter 1006
Chapter 100610
Cinnamon (Dalchini)
Cocks
Coconut (Copra Gola)
Coconut oil
Coir Pith
Commission agent
Compounded animal feed
Consultancy services towards nursery technology, cage, farming, hatching
Coriander (Dhaniya)
Cultures of micro-organisms (excluding yeast)
Cumin Seeds (Jeera)
Custom milling of paddy
Dried Ginger (Sonth)
Drip irrigation system including laterals
Dry fruits
Dry Mango (Sukha Amchur)
Farm labour
Fennel (Saunf)
Fortified Rice Kernels
Gingely oil
Green Peppercorns plucked fresh from the vines
Gum (Gond)
HDPE bags
Hydraulic Orbital Valve
Inspection
Jaggery
Kernels of corn/maize
Lac, Gums, Resins and Saps
Tamarind Kernal Powder
[HSN 1302 39 00]
Laterals of sprinkler
LDPE bags
Leguminous vegetables
Machines for Cleaning, Sorting, or Grading seed, grain, etc.
[HSN 8436]
[HSN Code 8437]
Mahua de-oiled cake
Mahua Oil
Maize Bran
Metal parts of sprinkler/drip irrigation system
Micro nutrients
Milling of food grains into flour
Mineral or Chemical fertilizers
Miscellaneous chemical products
Mustard Seeds (Sarson)
Nozzles for drip irrigation equipments
Organic fertilizers
Organic Manure
Organic products
Parched / Puffed gram / 'Hurigadale '/ 'Putani '/ 'Fried gram'
Parts of Harvesting or threshing machinery
Poha bran
Pooja Oil
Preparation of a kind used in Animal Feeding
Processed apricot (jardalu)
Processed cashew nuts
Processed date
Processed dry fruits
Processed fig (anjeer)
Processed raisin (kismis)
Processed spices including processed turmeric and processed ginger (soonth)
Processed tamarind (ambali foal), shelled groundnuts / groundnut seeds
Pulses (commonly known as ‘Dal’) (de-husked or split
Reagent Refills
Rejected Paddy Seed
Rejected Wheat Seed
Research and development activities for fish farms
Rice bran
Rice bran oil
Seeds in dried/frozen form
Sprayer Pumps
Sprinkler irrigation system
Steering unit
Steering wheels, steering columns and steering boxes, parts thereof
Storage of processed and unprocessed agricultural produce
Stoves for mixing pesticides
Support services to agriculture, forestry, fishing, animal husbandry
Tamarind
Taps
Tarpaulin made from HDPE woven fabric
Testing
Transportation, packing of paddy
Tree Climbing Apparatus
Turmeric (Haldi)
Undried Tamarind
Unipole Manually operated Aluminium Ladder
Valves
[Chapter heading 0713]
[Chapter Heading 2302]
[Chapter Heading 3825]
[Code 19049000]
[Code 8425]
[Code 8430]
[Code 8433]
[Code 8481]
[Code 9967]
[Code 99851]
[CTH 08109020]
[CTH 1518]
[CTH 23099010]
[CTH 3101]
[CTH 3103]
[CTH 3104]
[CTH 3105]
[CTH 3824]
[CTH 6306]
[Heading 09041190]
[HSN 1209]
[HSN 1211]
[HSN 2303]
[HSN 3002]
[HSN 3101]
[HSN 8424]
[SAC 0511]
[SAC 9981]
[SAC 9983]
[SAC 9986]
[Tariff Heading 8201]
Agro Chemicals , Fertilizers
Agro based supplies
Ammonium Sulphate
Anaerobic Microbial Inoculums (AMI)
Animal / vegetable fertilizers
DRDO Inoculums bacteria
Organic manure
Rhyxomyco
Rhyxomyx
[Chapter Heading 3101]
[CTH 310221]
[Heading 8201]
[Heading 9027]
Air Conditioning
Air Conditioner Hose Assembly
Air Handling Units
Air Ventilators
Central Air Conditioning System
Chapter 8414
Fans
[Heading 84145990]
[HSN 8414 5910]
[HSN 8415 9000]
Animal husbandry , Aquatic/ poultry/ animal feed
Animal feed
Animal Feed Testing
Animal Feeding - Bio Processed Meal
Biofos
Cattle feed
Brewing or distillery dregs and waste
Distillery Dry Grain Soluble
Distillery Wet Grain Soluble
Cattle feed in cake form
Chicken Intestine Waste
Groundnut oil cake
Iron Tubular Trevis
Mono calcium Phosphate for animal and poultry aqua feed
Mono calcium Phosphate for animal and poultry feed
Poultry fat
Poultry meal
Technical Testing and Analysis services
Testing service
Testing the chemical/ physiological composition of the samples of animal feed
[Chapter Heading 2309]
[Chapter Heading 9986]
[Code 23099010]
[Heading 9986]
[HSN 0505]
[HSN 1501]
[HSN 2303]
[HSN 23099090]
[HSN 2309]
[HSN 7306]
[SAC 998346]
Auctioning
Antique Books
Antique Jewellery
Antique watches
Books
Collectibles
Memorabilia
Old cars
Old Jewellery
Old Watches
Paintings
[Code 8703]
[Code 9701]
[Code 9706]
Automobile
Articulated link chains
Bicycles
Bicycle Locks
Bodies for motor vehicles
Body building on the chassis provided by principal
Brake pads manufactured as parts and accessories of motor vehicles
Brake Shoes
Brakes and servo-brakes and parts thereof
Building and mounting of body on chassis
Bus Body Building on job work basis
Carriage for disabled persons
Custers
Customised Bullet Proof Motor Vehicles for Celebrities, Politicians, Businessmen
Cycle powered rickshaw
Cycle rickshaw
Disc Brake Pads
E-rickshaw
E-rickshaw tyres
Electric Motor
Electric Motors and Generators (excluding generator sets)
Electrical Wiring Harness
Electronic cluster
Fabrication and mounting of Bus/Truck/Ambulance body on the chassis
Fitting and mounting of bus bodies on chassis supplied by customer
Frictional material mounted on metal plate
Fuel conversion electric parts
Gear Boxes or other variable speed changers combined with motors
Gear Motors
Geared Motor
Geared Motors
gears and gearings
Glove box locking
Ground clearance in un-laden condition
Hydraulic Kits
Instrument Cluster
Internal combustion piston engines
Inverted tooth chains
Job work of fabricating & mounting bus bodies
Leasing of pre-owned vehicles
LPG Conversion Kits for automobiles
Manufacturing services on physical inputs (goods owned by other)
Motor Cars
Motor vehicle and trailer manufacturing services
Other engine parts and motors
Other parts and accessories of motor vehicles
Parts used for converting vehicle from petrol to CNG
Parts of motor vehicles
Plastic Door-handle of Motor vehicle
Retrofitted vehicle
Roller chains
Seat
Silent chains
Special purpose motor vehicles
Sports Utility Vehicle
Tata Harrier
Track Assembly fitted to floor of car
Transport Tank mounted on chassis of customer
Truck mounted cranes
Utility Vehicles for transport of goods
Works Trucks Fitted With A Crane
[Chapter heading 4011]
[Chapter Heading 8711]
[Chapter Heading 8713]
[Code 4013]
[Code 7315]
[Code 8407]
[Code 8408]
[Code 8409]
[Code 8483]
[Code 8501]
[Code 8701]
[Code 8702]
[Code 8703]
[Code 8704]
[Code 8705]
[Code 8707]
[Code 998881]
[CTH 73151100]
[CTH 73151290]
[Heading 7311]
[Heading 8412]
[Heading 8714]
[Heading 8716]
[HSN 6813]
[HSN 8409 99 90]
[HSN 85443000]
[HSN 8701]
[HSN 8702]
[HSN 8703 32 91]
[HSN 8703]
[HSN 8704]
[HSN 8705]
[HSN 8706]
[HSN 8707]
[HSN 8708]
[HSN 9401]
[HSN 9988]
[SAC 9988]
Books , Periodicals , Printed materials and Publications
Children’s picture books
Exercise books
Lab manual
Laboratory notebook
Practise books
Printed books
Printed material
Vocabulary learning books
Work Books
[Code 4903]
[HSN 4802]
[HSN 4820]
[HSN 4901]
[SAC 9989]
Broker / Procurement Facilitator
Intermediary services
Procurement
Catering
Canteen activity
Canteen Services
Cash and carry model
Catering Supply
Catering support services
Eating joint
Mess
Outdoor catering service
Preparing food to companies for their employees
Supply of food and drinks
Cement
Glaziers
Grafting Putty
Natural Calcite Powder
Ready-to-use Grey Cement based water-resistant mortar
Resin Cements
Salt, Sulphur, Earths and Stone, plastering materials, lime and cement
[HSN 25309030]
[HSN Code 3214]
Ceramic products
Ceramic Ware for laboratory
[Heading 69091200]
Charitable institute, trusts, NGOs
Educational Institution
[SAC 9963]
Chemicals
Calcium Hydroxide content
Compounds used in medicines
Diagnostic reagents
F-FDG
F18
FDG
Fludeoxyglucose
Industrial Grade Quick Lime
Insoluble sulphur
Radioactive isotope compound
[Code 3006 3000]
[Code2844 4000]
[HSN 3822]
Clubs
Services furnished by other membership organization
[SAC 99959]
Coffee Plantation
Cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental to its use
Lease
[Code 9973]
[Code 9986]
Computers / Computer Hardware
Battery
UPS
[HSN 8504]
[HSN 8506]
[HSN 8507]
Construction
Affordable Housing
Charitable activities
Construciton
Construction of immovables
Construction of pooling sub-station for solar project park
Construction of residential quarters at power houses
Construction of toilets
Construction of tunnel and its allied works
Earthwork
Filling in foundation or plinth
Installation Services
Lift and escalator installation services
[SAC 995466]
Irrigation Projects
Other lifting, handling, loading or unloading machinery
Sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI)
SIKA Block Joining Mortar
Site Preparation service
Supply and installation of car parking system
Water well drilling services
[HSN 995434]
Works Contract awarded by PWD
[Code 2505]
[Code 8428]
[Code 99543]
[Heading 9972]
[SAC 99543]
[SAC 9954]
[SAC 9967]
‘Annuity’ received during O&M phase
Cosmetics
Ayurvedic skincare products
Cosmetic treatment
Artificial Ceramic Teeth
Henna Powder
Medicament
Preparations for use on hair
Skin care products
[Chapter heading 3305]
[SAC 999722]
Dairy
Beverage Containing Milk
Carbonated Beverage with Fruit Drink
Fermented Milk
Flavoured Milk
Pasteurized milk with turmeric and black pepper extract
Standardization of fresh milk
[CTH 0402 9900]
[HSN 0401]
[HSN 0402]
[HSN 0403]
[HSN 2202 1020]
[HSN 2202 1090]
Defense equipments
Arms and Ammunition
Optical instrument
Parts of Tanks
Retainer Steel
Sight Vision Equipment
Tanks
Warships and lifeboats
[HSN 8906]
[Code 90131090]
[CTH 8710]
[HSN 9306]
Distributor
Soaps
Education and Training
E-class room
E-compass solutions
E-learning facilities
Education services
Educational Institution
Information and Communication Technology project implementation
Leasing or rental services concerning other goods
Private coaching class
Training or coaching in recreational activities relating to arts or culture or sports
[Code 9992]
[CTH 98]
[HSN 9992]
[SAC 997329]
Elecrical / Electronic appliances
Additional Air-conditioning work
Air-conditioning system
Auto Coffee Filter
Chapter 9405
Coffee makers
Fan coil units
LED luminaire
LED stem (long bulb)
Maintenance and Repair Service of existing dairy machinery involving supply of relevant material
Outdoor lighting Fixtures with LED integrated inside them
Parboiling and Drying Plant
Refrigerators, freezers, etc.
Tea makers
Traditional Coffee Filter
Works Contract
[Code 8415]
[Code 8418]
[CTH 94054090]
[Heading 84198190]
[Heading 8516]
[HSN 8419]
Electricity Generation , Transmission
Coal beneficiation (washing)
Coal transportation
[SAC 998631]
‘Deposit work’ facilitated by a Transmission licensee
Electronics and electricals
Back Fill Compound
Back Fill Compound
Bentonite Powder
Coil
Comprehensive maintenance services
Earthing Pipe
Earthing Products
Electric Power Cables
Electrical Earthing
Electrical Insulators of any material
Electrical Transformers
Electrically operated Drum with Bell and Zalar
Equipment parts supply
Evacuated Tube Collector
Fan Coil Unit
Heat Shrinkable Cable Joining Kits
Indigenous handmade musical instruments
Insulating fittings for electrical machines, appliances or equipment
Lighting Arrester
Maintenance and repair services of commercial and industrial machinery
Materials, accessories, consumables and/or stores for running machines
Power Banks
Refrigerators and Freezers
Services of installation, commissioning, training including rehosting of programmes
Solid Rod Earthing
Systems used in warships, vessels, sub-marines supplied to Indian Navy & Shipbuilders
[CH 8546]
[CH 8547]
[Code 2508]
[Code 7215]
[Code 84159000]
[Code 8418]
[Code 8515]
[Code 9954]
[Code 9987171]
[CTH 89061000]
[Heading 8504]
[HSN 8538]
[HSN 8548]
[HSN 8607]
Entertainment
Amusement Facilities
Amusement Park
Operating Gaming Zone
Event management
Events exhibitions conventions
Sponsorship services and brand promotion services
Excavating and earthmoving services
Evacuation and disposal of settled ash
[SAC 995433]
Fashion and Retail
Branding
Packaging
Parts of footwear
Silicone Insole & Heel Cushion
[HSN 6406]
Financial Services
HSN 9971
Intermediary services
Loan to related government entity without processing fees
Procurement
Supply to related person
Fisheries
Commodities used in Fishing/ Floating vessels
Frozen Shrimps
M.S. shaft
Marine propellers
Marine Propellers
MS couplings
Pre-packaged and labelled
Propeller shaft
Propellor shaft
Rudder set
Rudder set
Stern tube set
[HSN 0306]
[HSN 8902]
[HSN 8902]
Fitness
Fitness Centre cum Gym
Food and beverage
Accommodation
Ada
Aerated Water
Areca nuts
Assam premium tea
Baked food items
Bakery items
Bakery items containing meat
Betel Nuts
Beverage with a basis of milk
Beverages
Biscuits
Branded frozen chicken in a unit container
Bread branded or otherwise
Bread Products
Breaded cheese
Carbonated Beverages with Fruit Juice
Catering Supply
Chalupa
Chicken in HDPE bags
Chips sold without brand name
Classic Malabar Parota
Cocoa and Cocoa preparations
Cold drinks
Compound preparations for making non-alcoholic beverages
Confectionery Products
Cooking Cream
[Chapter 2107]
Corn Chips
Corn Taco
Corn Taco Strips
Dairy Products
Diabetic food
Dietary / health supplements
Drug license
Edible fruit and nuts
Fanta Fruity Orange
Fire Services
Flavoured Milk
Food
Food and beverages at get-togethers and parties hosted by members in the club premises
Food preparations not elsewhere specified or included
Forest produce carried by a person
Fortified Rice Kernels
Freezing Salt-Type Freezers
Fried Fryums
Frozed meat
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen
Canned Pineapple dipped in sugar
[Code 0811]
Fruit Juice
Fruit, nuts preserved
[HSN 2008]
Fryums
Hard Wood
HDPE gunny bag
Ice Cream Making Machine
Instant Mix/Ready Mix Flours
Khakra
Khakra, Plain Chapatti or Roti, Idli/ Dosa batter
Kulcha
Leavened Flatbreads
Licta Cola
Licta Jeera Masala
Licta Lemon
Licta Orange
Loose leaf masala
Machinery not specified or included elsewhere in Chapter 84 for industrial preparation or manufacture of food or drink
Maida vadam
Maize
Mango Pulp/Puree
Milkshake
Miltry Malai Mithai’/ ‘Rabdi
Miscellaneous Edible Products
Mouth Freshener
Naan
Namkeens
Nuts (Fresh/Dried) (Shelled/Peeled)
Other non-alcoholic beverages, other than tender coconut water
Packged food
Pancakes
Papad
Paratha
Paratha Wraps
Parched rice
Parota
Pharmaceutical formulations
Pizza Base
Plain Chapati
Popcorn
Preparations of vegetable, fruit, nuts or other parts of plant
Prohance-D (Chocolate)
Protein Powder
Puffed rice
Ready to Cook Popcorn Remix
Ready to eat items
Ready-to-cook products
Restaurant Services
Richyaa Damer Jeera Soda
Richyaa Damer Lemon
Richyaa Damer Orange
Roasted and Fried Products
Roasted cereals
Roti
Roti Rolls
Roti Wraps
Sale of rice with unregistered brand
Savories
Seviyan
Snacks
Soft drinks
Soft Wood
Standing rubber trees
Sugar Confectionery
Bee Prime Feed
[HSN 1702]
Sweet Shop cum Restaurant
Sweetmeat
Sweets
Tortilla
Tortilla Wraps
Tutti Fruity
Unit container
Unprocessed / uncooked packaged food
Vermicelli
Whole Wheat Malabar Parota
[CH 2201]
[Chapter 10]
[Chapter 1104]
[Chapter 1904]
[Chapter 21]
[Code 08111010]
[Code 1601]
[Code 1901 20 00]
[Code 2006]
[Code 8419]
[Code 8438]
[Code 9963]
[CTH 2008 19 40]
[CTH 22029920]
[HSN 0207 1200]
[HSN 0802 80]
[HSN 0802]
[HSN 0804]
[HSN 1101]
[HSN 1102]
[HSN 1106]
[HSN 1806]
[HSN 1903]
[HSN 1905 0540]
[HSN 1905 9040]
[HSN 1905]
[HSN 20081990]
[HSN 2106 9050]
[HSN 2106 9099]
[HSN 2106]
[HSN 2202 9990]
[HSN 2202]
[HSN 4401]
[HSN 4403]
[HSN 8414]
Forestry and Forest Produce
Chinta / Tamarind / Imli
Environmental protection services
Chapter 9994
Eucalyptus/Poplar Woods waste in logs
Extraction of Timber/ Bamboo in natural forests
Forest Produce
Forest produce carried by a person
Maintenance of forest roads
Maintenance of Govt. Depots
Marg Sudharan Shulk
Protection of Environment ‘Road’
Supply of timber
Support services to agriculture, forestry, fishing, animal husbandry
Toll Charges
Transit fees
Transportation of Timber / Bamboo from natural forest to the Government Depots
[HSN 1207]
[HSN 4403]
[SAC 9997]
Freight and Cargo and Logistics
Cargo Trolley
Trailers and Semi Trailers
Furniture
[HSN 9403]
Government
Online and offline tendering
Residual Service
[Code 9997]
[SAC 9997]
Heading
Heading 2306
Healthcare
Cast Protector
Diagnostic /Clinical services
Health care services to in-patients
Human Health and Social Care services
Medical and dental services
[SAC 999312]
Medical advice by doctor through online video conferencing
Medicines, consumable, implants, room on rent to inhouse patients
Medicines, consumables and implants
Phytotherapy
Sanitation services
Sweeping and cleaning of road or street
Transfer of right to use of any goods for any purpose
[HSN 9021]
[SAC 9993 11]
[SAC 9993]
[SAC 99945]
Heavy material handling solutions
Electric Overload Travelling Grab Crane
Renewable energy devices and parts for the manufacture of waste to energy plants/ devices
Hospitality / Catering
Arranging hotel accommodation
Bakery Products
Bunk beds with lockers
Canteen Services
Catering Service
Chairs
Dining Tables
Leasing
Outdoor Catering Service
Partitions
Ready to eat food items
Resale of Food
Restuarant Service
Security services
Serving food/non-alcoholic beverages in restaurant
Supply of food and beverages at in-house canteen
TV with DTH connection
Water Purifiers
[SAC 996311]
[SAC 9963]
[SAC 998529]
[SAC 998552]
Human Resources
On-roll conversion charges
[SAC 9958513]
[SAC 998519]
Hygiene Products
Baby wipes
Bed and Bath Towels
Disposable Underpads
Perfumed Wet Baby Wipes
Sanitary Towels
Sanitizers
Shampoo Towels
Wet Baby Wipes
Wet Face Wipes
Wet Wipes
Wet Wipes made up of Non-woven cellulose material and used as sanitary towel
Wipes made of spun lace non-woven fabric
[HSN 3307 9090]
[HSN 3307]
[HSN 3401]
Industrial Supplies
Concrete pumps
Electric Power Cables
Fasteners and Other Accessories
Hand-pump
Materials, accessories, consumables and/or stores for running machines
Parts of Fuel Injection Pumps for diesel engines
Power driven pump
Repair and Servicing of Transformers
[CTH 84]
[HSN 8413]
[HSN 84148030]
[HSN 8483]
[HSN 9607]
[SAC 998719]
Infrastructure
Operation and Maintenance of Sewage Treatment for municipal authorities
Iron / Steel / Aluminium
Aluminium Foil
Aluminium ladders
Artilces of Aluminium
Dolochar
Sponge Iron
Springs and leaves for springs of iron and steel
[Heading 7606]
[HSN 2619 0090]
[HSN 7306]
[HSN 7320]
IT & ITes
Desktop / Personal computer
Distributive trade services
Information technology infrastructure and network management services
Pattadar Passbook cum Title Deed
Setting up data centers
Supply of Off the shelf software/pre-designed software
[Chapter Heading 8523]
[Heading 996111]
[SAC 998431]
Jewellery / Accessories
Gift Vouchers
Gold coins/Gold Biscuits
Gold Maintenance
Goldsmith Services
Hallmark Certificate
Jewllery Manufacturing Process
Purity Certificate
Quality Testing/Certification Process of Jewellery
Watch with case wholly of precious metal or of metal clad with precious metal
[Heading 7113]
[HSN 9101]
Job work
Documents, formats to be maintained for supply of raw material to jobwork unit
Job Work for unregistered person
Liability of recipient supplying raw materials to the jobwork unit
Waste/ scrap generated from jobwork
[SAC 9983]
[SAC 9988]
Leasing and renting services
Accommodation Service
[SAC 996311]
Hostel accommodation
Lease Agreement of immovable property
Leasing or rental services
Leasing or rental services, with or without operator
Parking lot services
Rental or leasing services involving own or leased non-residential property
Services ancillary to immovable property lease
[Chapter 9963]
[Code 9966]
[HSN 9973]
[SAC 997212]
Lottery / Betting / Gambling
Conduct of horse races
Gambling' \ 'Betting
Maintenance
Comprehensive maintenance services
Maintenance and repair services of commercial and industrial machinery
[9987171]
Manufacture of machinery
Marine Duty Hydraulic Equipment
Parts not containing electrical connectors / insulators / Coils / Contacts / other electrical features
Weighting Machinery
[HSN 8423]
[Heading 8901]
[HSN 8487]
Manufacturing
Plastics Broom – Sticks
[Chapter 50]
[Chapter 51]
[Chapter 52]
[Chapter 53]
[Chapter 54]
[Chapter 55]
[Chapter 56]
[Chapter 57]
[Chapter 58]
[Chapter 59]
[Chapter 60]
[Chapter 61]
[Chapter 62]
[Chapter 63]
[Heading 9973]
Mats
Coir yarn
Dolomite filler
Floor coverings
Matting/Mats
Pigment
Plastic mats
Polypropylene mats
PVC Coir Mats
PVC Foot Mats
PVC resin
PVC Tufted Coir Mats & Matting
Satranji
Textile of coir
[HSN 5701]
[HSN 5702]
[HSN 5703]
[HSN 5704]
[HSN 5705]
[Tariff item 4601 01]
Meat Industry
Animal Carcass
Animal carcass in non-standardized LDPE / HDPE bags
LDPE / HDPE bags
Unit Container
Mechanical appliances
Automatic data processing machines
[HSN 8471]
Chilly cutter
Engines
Hand operated mechanical appliances
Nuclear reactors, boilers, machinery
[HSN 1511 90 30]
[HSN 8423]
[HSN 8424]
[HSN 8479]
[HSN 8483]
Media and Entertainment
Motion picture production service
[SAC 999612]
Medical Equipment
Artificial Joints
Assistive devices, rehabilitation aids and other goods for disabled
Cervical Pillows
Comfort Sleeping Pillow
Diagnostic equipment
Diagnostic or laboratory reagents
Dialyser
Fracture appliances, artificial parts of the body
Glucometer
Implants for joint replacements
Lyophilizer
Machinery meant for manufacturing lifesaving drugs
Machinery, plant or laboratory equipment for treatment of materials by a process involving change of temperature, other than machinery or plant of a kind used for domestic purposes
Micro manipulator System
Microscopes
Orthopaedic Appliance
Pulse Oximeter
Weighing scale
[HSN 3822]
[HSN 9011]
[HSN 9018 90 31]
[HSN 9018]
[HSN 9021]
Medicaments
Medicament
Odomos
Nicotine Polacriliex Lozenges
Pharmaceutical Pellets and Granules
Stop Smoking Aids
[Heading 21.06]
[Heading 38.24]
[HSN 3004]
Metal
Aluminium Alloy
HSN 7318
HSN 73181600
Iron Compound
Lead Rods & Sheets
Material Aluminium Alloys
Metal Nuts
Metal Suring Nuts
Trophies
Trophies made of base metal
Zinc Compound
[7804]
[Heading 73181500]
[Heading 73182200]
[Heading 73259999]
[HSN 76012010]
[HSN Code 8306]
Metals , Mining and Minerals
Artificial Stone
Caesarstone
Clinical establishments
Fly Ash Blocks.
Fly Ash Bricks
Licensing service for right to use minerals including its exploration and evaluation
Licensing services for for exploration and evaluation
Licensing services for right to use minerals
Licensing services for the right to use minerals including its exploration and evaluation
Mining of Wollastonite, Calcite, Feldspar and Quartz
Polished/processed limestone slabs
Quartz
Quartz powder
Ramming Mass
Right to use minerals
Right to use/extract minerals
Royalty for Licensing services for the right to use minerals
Royalty for mining lease service
Royalty'for mining lease
Service for the right to use minerals including its exploration and evaluation
Works Contract
[Chapter Heading 9973]
[Chapter Heading 2517]
[Chapter Heading 6802]
[Chapter Heading 9973]
[Code 9965]
[Code 9973]
[Code 9993]
[Heading 2515]
[Heading 2529]
[Heading 2530]
[Heading 99733]
[Heading 9973]
[HSN 2506]
[HSN 2516]
[HSN 2806]
[HSN 3816]
[HSN 6815]
[HSN Code 6810]
[SAC 997337]
[SAC 999113]
NA - Individual
Services of Independent sales personnel
[HSN Code of 9983 11Professional, technical and business services]
Oil , Gas
Biodiesel and mixtures
Edible oils
Energy-G Premium Oil
Fire Resistant Natural Ester Dielectric Coolant for transformers and related electrical apparatus
Gingely Oil
Inedible Mixture
Inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils
Inedible Oils
Inedible preparations of vegetable oils
Inedible vegetable oil preparation
Manufacturing services on physical inputs owned by others
Manufacturing ‘industrial gases’
Mud chemicals and additives
Natural Easter Dielectric Fluid
Non-perfumed Deepam Oil
Palmoline Oil
Perfumed Deepam Oil
Petroleum oils and oils obtained from bituminous minerals
Pooja oils
Rapeseed & Soya based dielectric transformer fluid
Refined Bleached Deodorised (RBD) Palm Stearin
Rice Bran Oil
[HSN 1511]
[HSN 1515]
[HSN 1516]
[HSN 1517]
[HSN 1518 00 40]
[HSN 1518]
[HSN 2710]
[HSN 2711]
[HSN 3826]
[HSN 9988]
Other professional, technical and business services
Trademarks and franchises
[HSN 9983]
[SAC 998396]
Packing and Packaging
Branding
Cut paper for pacakging
Packaging
Packaging materials
Relies on Sony India, Motor Industries Co & Atul Glass Industries rulings
Shopping bags used for carrying textiles/jewellery
[Code 4819]
[Code 4823]
Paints and varnishes
Marine Paints
Marine Paints
Mastics
Parts of ship
Polysulphide Sealant
Thinner Finish cover
[Code 3208]
[Code 3209]
[Code 3814]
[CTH 3208]
[CTH 3209]
[CTH 32141000]
Paper Industry
Debarked eucalyptus, acacia, subabul, casurina and pine pulp wood in billets
Eucalyptus / Subabul wood
Eucalyptus pulp wood
Eucalyptus/ De-barked subabul wood
Kraft Paper Honeycomb Board
[Chapter Heading 4808]
[Code 4401]
[Heading 4823]
[HSN 4403]
Pharmaceuticals
Bulk Drugs
Comfort Heat Patches
Mosquito repellant
Pharmaceutical products
[HSN 3002]
[HSN 3006]
[Chapter 30]
[HSN 3005]
[HSN 3808 91 91]
[HSN 3808]
Plastics
Agricultural Seedling Plaastic Trays
Articles of plastic
Chapter 57
Floor coverings of plastics
Mechanical appliances
Other carpets and other textile floor coverings
Plastic Mechanical Liquid Dispenser
Polypropylene Mat plaited using polypropylene straw
Polypropylene Mats (PP mat) Plastic Satranj
PVC Floor Mat
PVC Foot Mats
[HSN 3904]
Steel Mugs with a plastic outer body
[Chapter 39]
[Code 4601]
[CTH 39269099]
[HSN 3901]
[HSN 3914]
[HSN 3918]
[HSN 3926]
[HSN 4601 9900]
[HSN 5705]
Plastics / Textiles
Articles of Textiles
Braided textile yarns of Polypropylene
Carpets
Cotton Rugs Handloom
HDPE Woven Geo-membrane
[CH 39269099]
HDPE Woven Tarpaulins
Laminated HDPE woven tarpaulins
Leno bags
Mattings including bath Mats, where cotton predominates by weight, of handlooms
Other Synthetic Yarn’ of Cotton
Plastic Floor Coverings
Polypropylene (PP)
Polypropylene bags
Polypropylene Leno Bags
Polypropylene Non-woven bags
Tarpaulins
Textile and Textile articles
Textile floor covering
Twine, cordage, ropes and cables, produced by twisting or by plaiting or braiding
[Chapter 63]
[Chapters 39]
[HSN 3918]
[HSN 3923]
[HSN 56074900]
[HSN 560750900]
[HSN 5607]
[HSN 5705]
[HSN 63053300]
[HSN 63059000]
[HSN 6305]
Plywood
Pallets and Box Pallets
Pallets, box pallets and other load boards; pallet collars
Wood waste/scrap
[HSN 4401]
[HSN 4410]
[HSN 4411]
[HSN 4415]
Pollution control equipment
Ambient Air Monitoring
Pollution control devices
Promotion of ecological aspects
Protection of the environment
[Code 9997]
Power and energy
Coal, briquettes, ovoids and similar solid fuels manufactured from coal
[HSN 2701]
Construction and works contract service
De-fluoridation unit (DFU) and installation, commissioning, operation and maintenance services
Leasing or rental services
Other services
Roof ventilators
Solar Power Based Devices
Solar Power Generating System
Supply, Erection, O&M of solar plant
Turbine Generator Set
Works Contract
[Code 8414]
[Code 84]
[Code 85372000]
[Code 8537]
[Code 85]
[Code 995461]
[Code 9997]
[HSN 2716]
[HSN 99544]
[HSN 9954]
[SAC 997212]
Printing
Colour printing of images from film or digital media
Designing and printing flex banners
Photographic and Videographic processing services
Pilgrim Access Card
Printed Educational books
Printed Leaflets
Printing and reproduction services on a recorded media
Printing of cheque books
Printing of cheques
Printing of photographs
Printing of pictures
Printing of pre-examination items
Printing on duplex board
Printing on PVC material
Printing question papers
Printing question papers for educational institutions
Processing photographs
Procurement of advertisements
Railway tickets
Selling of space for advertisement
Supply of Aadhaar Cards
Supply of printed 'access cards'
Supply of printed answer booklet
Supply of printing service
[Code 3920]
[Code 4907]
[Code 4911]
[Code 998362]
[Code 9988]
[Code 9992]
[HSN 3921]
[HSN 4802]
[HSN 4901 1020]
[SAC 998386]
[SAC 998912]
[SAC 9989]
R & D services
Prepared Laboratory Reagents
Railways
Air Dyer complete with final filter for use in breaking system of locomotive
Beverage
Catering services in train
Compression-Ignition Internal Combustion Piston Engines (Diesel or Semi-Diesel Engines)
Filters
Filters for Indian Railways
Food
Hiring of diesel-hydraulic shunting locomotive for placement/shunting of rakes from sidings/terminal of Indian Railways to factory premises
Leasing
Locomotives
Newspaper
Parts of railway or tramway locomotives or rolling stock
Parts/components of railway locomotives
Railway parts
Railway pushing or towing services
Rental service
Seats for railway coaches
Signaling, Safety, Traffic Control Equipment
Springs of Iron and Steel supplied to Railways
Supplies to Railways
Supporting service of railway pushing and towing
Transportation of coal
[Code 8530]
[Code 9967311]
[Code 996731]
[CTH 86]
[CTH 94018000]
[HSN 8408]
[HSN 7325]
[HSN 8421]
[HSN 8602]
[HSN 8607]
[SAC 99633]
Real Estate
Land development service
Sale of land
Works Contract' services pertaining to construction, erection, commissioning and completion of 'Bridges' provided by the applicant as a sub-contractor
[SAC 9954]
[SAC 998339]
Renewable enegry devices
Air-Cooled Condenser (ACC)
Parts for manufacture of of Waste to Energy plants
[HSN 8402]
[HSN 8404]
Resale
Ice Cream
Retail
Ice-cream sold in packs and scoops from retail outlets
Rubber
Agriculture Implements
Collection of Rubber Latex
Crumb Rubber/Granules
HSN 4004
Rubber parts used in sprinkler/ drip irrigation system
Rubber Plantation
Rubber Tapping
[Heading 40169400]
[HSN 4016]
Service
Agreeing to do an act
SAC 999792
Agreeing to tolerate an act
Embossing
Equipment parts supply
Fire Assay Testing
Installation services (other than construction)
[SAC 99873]
Other miscellaneous services
Online/Offline Tendering
[Heading 9977]
Projecting
Sale of souvenir
Security Service
Services of membership organizations
[Heading 4911]
[SAC 9995]
[SAC 999794]
[SAC 999799]
Service- Corporate Relocation Services
Shipping
Anchor
Automatic identification system
Bow
Bowsprit
DG Lube Oil Transfer Pumps
Echo Sounder
Electronic Charts Display
Emergency Lube Oil Pumps
Engine
Forced Lubrication Pumps
Gear Box
Global Positioning System
Gyroscope
Imports navigation, communication, lifesaving and firefighting equipment
Keel
Management support services of relocation related services
Marine Diesel Engines
Marine Diesel Engines and Gear Boxes
Marine engines
Marine gear box Marine generators
Marine Propellers
MS couplings
Non-directional Beacon
Parts of fishing boats, vessels and house boats
Parts of ship
Port Management Services
Propeller
Propeller shaft, gum metal bearing, SS rods etc.
Propellor shaft
Radio Detecting & Ranging
Renting of Tug Jupitar
Rotary positive displacement pumps
Rudder set
Sound Navigation and Ranging
Stern tube set
Triple Screw Pumps
Vessels, including warships and lifeboats other than rowing boats
Voyage Data Recorder
Walkie Talkie
[Heading 89079000]
[HSN 8413 60]
[HSN 8483]
[HSN 8502]
[HSN 8901]
[HSN 8902]
[HSN 8904]
[HSN 8905]
[HSN 8906]
[HSN 8907]
[HSN 9966]
[HSN 9973]
[SAC 9985]
Solar devices
Nano Rechargeable LED Torch Light
Solar Power Based Device
[CTH 8513]
Space
Communication Satellite Transponders
Communication Satellite Transponders
Promotion of ISRO's products, services and technologies
Service of Leasing of Satellite Transponders
[HSN 8802]
[HSN 8803 90 00]
[HSN 8825]
Stationery
Tips and balls of ball pens
[Code 9608 99 90]
Steel
Utensils for household items made of stainless steel
[9617 0019]
Stones , Tiles
Polished / processed limestone slabs
Stone further processed than mere shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring by sawing including polished stones
Storage facilities
Renting of storage premises
Renting or leasing services involving own or leased non-residential property
Storage or warehousing
Support services
Accounting Services
Back-end support services
Cleaning Services
Marketing promotional services
Other miscellaneous services
Professional Services
Research & Development service
Technical Services
[SAC 99853]
[SAC 998599]
Tea
Contract packing of tea bags
Packaging of goods for others
Tea bags
[Code 0902 40 40]
[SAC 9988]
Telecommunication
Accumulator
Battery for mobile handset
Electric accumulators, including separators thereof, whether or not rectangular (including square)
Electrical accumulator
Lithium-ion accumulator
Lithium-ion battery
Lithium-ion power bank
Parts for manufacture of Telephones for cellular networks or for other wireless networks
Power Bank
Static Converter
[Heading 8507]
[HSN 8507]
[HSN 8517]
Telecommunications, broadcasting and information supply services
SAC 998439
Textiles
Carry bags of polypropylene non-woven fabrics
Chenille yarn made of Polyester
Cover for mattress made of knitted or woven fabrics
Covers for latex blocks made of knitted or woven fabrics
Covers for pillows made of knitted or woven fabrics
Different stand vis-a-vis Customs & GST
Fabric
Foot runners, pillow sheet made of knitted or woven fabrics
fusible interlining cloth
Fusible interlining fabrics of cotton
Khadi readymade garments
Knitted Fabrics
Laminated Textiles Products
Mattress/ Bedding
Non-woven fabric bags
Poly Propylene Extrusion Yarn
Poly Propylene Texturized Yarn
Polyester fabric
Polyester Texturized Yarn
Polyester Viscose Fusing Interlining Woven Fabri
Polypropylene laminated PP woven sacks
Polyster Film
PP Leno Woven sacks
Re-usable shopping bags, drawstring gift bags, garment bags, etc.
Semi-stitched clothes
Shopping bags made from cotton
Sleeping Bags
[HSN 9404]
Textile
Textile Fabrics
Woven fabric
[Chapter 59]
[Chapter 63]
[Chapter Heading 3923]
[Chapter Heading 4911]
[Chapter Heading 52]
[Chapter Heading 5903]
[Chapter headings 3919]
[Code 621142]
[Code 621143]
[Code 621749]
[Code 62]
[CTH 4202 2220]
[CTH 5402]
[CTH 5407]
[CTH 56060020]
[CTH 63021090]
[CTH 63041990]
[CTH 63049239]
[Head 50]
[Head 58]
[Head 60]
[Heading 5911]
[HSN 5603]
[HSN 5806 3990]
[HSN 6210]
[HSN 6305 3300]
[HSN 63052000]
[HSN 6305]
[HSN 6307]
[HSN 6505]
Tobacco
Chewing Tobacco
Dried Tobacco Leaves
Gudakhu
Kannipukayila
Processes undertaken on tobacco leaves
Sun cured country tobacco leaves
Sun-cured tobacco leaves
Tobacco Leaves
Tobacco use for toothpaste
Unmanufactured Tobacco
[CTH 2401 1020]
[HSN 2401]
[HSN 2402]
[HSN 2403]
[HSN Code 2403 11]
[HSN Code 2403 99]
Tourism
Ancillary services to our operators
Hotel accommodation services
Tour Operator Services
[Code 9985]
Toys
Electronic Toys
Modelling dough
Modelling paste including those put up for children’s amusement
Pedal Boat Tickets
Plastic and articles thereof
Plastic Toys
[Heading 95030030]
Products of the Chemical or Allied Industries
Recreational Cultural and Sporting Services
Toy Train Tickets
[9996]
Tractors and Tillers
Tillers
[HSN Code 8432 90 90]
Transportation and Logistics
Betaine HCL
Commutation vehicles
Di calcium phosphate
DL Methionine
Goods transport agency
Leasing goods transport vehicles without operator
Loading and unloading of cargo i.e. ‘imported raw yellow peas'
Lysine HCL
Lysine Sulphate
Monocalcium Phosphate
Operation and maintenance of vehicles
Organic and Inorganic chemicals
Passenger Transport Services
Rental service of transport vehicles
Sodium Bicarbonate
Sodium Sulphate
Stage carriage other than air conditioned carriage
Supporting services in transport
Threonine
Tryptophan
[Code 2301]
[Code 2302]
[Code 2304]
[Code 2305]
[Code 2306]
[Code 2308]
[Code 9966]
[Code 997311]
[Heading 9964]
[HSN 9973]
[SAC 9965]
[SAC 9967]
[SAC 9986]
Waste Management
Ferrous Waste and Scrap
Solid Waste Management through Bio-Mining process
[SAC 9994]
Water treatment
Filtering or purifying machinery and apparatus for liquids
Hand pump
Hand Pump Water Disinfection
Other pumps or pumps designed for handling sewage
Other submersible pumps
Pumps primarily designed for handling water
Reactors
Reactors used in handpump water disinfection
RO Water Purification
Water loss management
Water submersible pumps
Zero Liquid Discharge treated water
[Code 8421 21 90]
[HSN 8421]
Works Contract Service
Manufacturing services on Physical Inputs Owned by others
Solar Power Generating System
[ SAC 9964]
[Code 9954]
[Heading 9988]
Writing equipment
Slate for Student
Slate for Teacher
[Code 96100000]
[HSN 8421]
Acts/Rules
Select an option
101st Constitution Amendment Act, 2016
Andhra Pradesh GST Act, 2017
Assam GST Act, 2017
Bihar GST Act, 2017
Central Excise Act, 1944
CGST (Extension to J&K) Act, 2017
CGST Act, 2017
CGST Rules, 2017
Chhattisgarh GST Act, 2017
Civil Procedure Code, 1908
Code of Criminal Procedure, 1973
Compensation to the States Act
Constitution of India
Customs Act, 1962
Customs Tariff Act, 1975 (CTA)
DGST Act, 2017
Finance Act, 1994
Finance Act, 2021
General Clauses Act, 1897
Goa GST Act, 2017
Gujarat GST Act, 2017
Haryana GST Act, 2017
Himachal Pradesh GST Act, 2017
IGST (Extension to J&K) Act, 2017
IGST Act, 2017
IGST Rules, 2017
Income Tax Act, 1961
Indian Penal Code, 1860
Jammu and Kashmir GST Act, 2017
Jharkhand GST Act, 2017
Karnataka GST Act, 2017
Kerala GST Act, 2017
Kerala VAT 2003
Madhya Pradesh GST Act, 2017
Madhya Pradesh VAT Act
Maharashtra Goods and Services Tax Related Laws (Amendments, Validation and Savings) Act, 2017
Maharashtra GST Act, 2017
Maharashtra Value Added Tax Act, 2002
Maharashtra Value Added Tax Act, 2002|
Mizoram GST Act, 2017
Nagaland GST Act, 2017
Odisha GST Act, 2017
Puducherry GST Act, 2017
Punjab GST Act, 2017
Rajasthan GST Act, 2017
Sikkim GST Act, 2017
Tamil Nadu GST Act, 2017
Taxation Laws (Amendment) Act 2017.
Telangana GST Act, 2017
Telangana State Rights in Land Pattadar Passbook Act, 1971
The Foreign Exchange Management Act, 1999
The Right To Information Act, 2005
Transfer of Property Act, 1992
Tripura GST Act, 2017
UGST Act, 2017
Uttar Pradesh GST Act, 2017
Uttar Pradesh Municipal Corporation Act
Uttarakhand GST Act, 2017
West Bengal GST Act, 2017
Sections Nos.
Select an option
105
151
243 G
243 W
304(a) and (b)
8
Article 14
Article 19
Article 21
Article 226
Article 265
Article 300
Article 300 (A)
Article 304(a)
Article 32
Articles 301
Ch. 1
Ch. II
Ch. II
Ch. II
Ch. II
Ch. II
Ch. II
Ch. II
Ch. III
Ch. III
Ch. III
Ch. III
Ch. III
Ch. III
Ch. III
Ch. IV
Ch. IV
Ch. IV
Ch. IV
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Ch. IV
Ch. IV
Ch. IX
Ch. IX
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Ch. V
Ch. V
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Ch. VI
Ch. VI
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Ch. VII
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Ch. XIII
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Ch. XIV
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Ch. XIX
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Ch. XV
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Ch. XX
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Ch. XXI
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Ch.V
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R. 86A
R.1
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R.10
R.100
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R.2(a)
R.2(b)
R.2(c)
R.2(d)
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R.59
R.6
R.60
R.61
R.62
R.63
R.64
R.65
R.66
R.67
R.68
R.69
R.7
R.70
R.71
R.72
R.73
R.74
R.75
R.76
R.77
R.78
R.79
R.8
R.80
R.81
R.82
R.83
R.83A
R.84
R.85
R.86
R.87
R.88
R.88A
R.89
R.9
R.90
R.91
R.92
R.93
R.94
R.95
R.96
R.96A
R.97
R.97A
R.98
R.99
S. 1
S. 1
S. 1
S. 1
S. 1
S. 1
S. 1
S. 1
S. 10
S. 10
S. 10
S. 10
S. 10
S. 10
S. 10
S. 10
S. 10
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 100
S. 101
S. 101
S. 101
S. 101
S. 101
S. 101
S. 101
S. 101
S. 101
S. 102
S. 102
S. 102
S. 102
S. 102
S. 102
S. 102
S. 102
S. 103
S. 103
S. 103
S. 103
S. 103
S. 103
S. 103
S. 103
S. 103
S. 104
S. 104
S. 104
S. 104
S. 104
S. 104
S. 104
S. 104
S. 105
S. 105
S. 105
S. 105
S. 105
S. 105
S. 105
S. 105
S. 106
S. 106
S. 106
S. 106
S. 106
S. 106
S. 106
S. 106
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 107
S. 108
S. 108
S. 108
S. 108
S. 108
S. 108
S. 108
S. 108
S. 108
S. 109
S. 109
S. 109
S. 109
S. 109
S. 109
S. 109
S. 109
S. 11
S. 11
S. 11
S. 11
S. 11
S. 11
S. 11
S. 11
S. 11
S. 110
S. 110
S. 110
S. 110
S. 110
S. 110
S. 110
S. 110
S. 110
S. 111
S. 111
S. 111
S. 111
S. 111
S. 111
S. 111
S. 111
S. 112
S. 112
S. 112
S. 112
S. 112
S. 112
S. 112
S. 112
S. 113
S. 113
S. 113
S. 113
S. 113
S. 113
S. 113
S. 113
S. 114
S. 114
S. 114
S. 114
S. 114
S. 114
S. 114
S. 114
S. 115
S. 115
S. 115
S. 115
S. 115
S. 115
S. 115
S. 115
S. 116
S. 116
S. 116
S. 116
S. 116
S. 116
S. 116
S. 116
S. 117
S. 117
S. 117
S. 117
S. 117
S. 117
S. 117
S. 117
S. 118
S. 118
S. 118
S. 118
S. 118
S. 118
S. 118
S. 118
S. 119
S. 119
S. 119
S. 119
S. 119
S. 119
S. 119
S. 119
S. 12
S. 12
S. 12
S. 12
S. 12
S. 12
S. 12
S. 12
S. 12
S. 12
S. 120
S. 120
S. 120
S. 120
S. 120
S. 120
S. 120
S. 120
S. 121
S. 121
S. 121
S. 121
S. 121
S. 121
S. 121
S. 121
S. 122
S. 122
S. 122
S. 122
S. 122
S. 122
S. 122
S. 122
S. 123
S. 123
S. 123
S. 123
S. 123
S. 123
S. 123
S. 123
S. 124
S. 124
S. 124
S. 124
S. 124
S. 124
S. 124
S. 124
S. 125
S. 125
S. 125
S. 125
S. 125
S. 125
S. 125
S. 125
S. 126
S. 126
S. 126
S. 126
S. 126
S. 126
S. 126
S. 126
S. 127
S. 127
S. 127
S. 127
S. 127
S. 127
S. 127
S. 127
S. 128
S. 128
S. 128
S. 128
S. 128
S. 128
S. 128
S. 128
S. 129
S. 129
S. 129
S. 129
S. 129
S. 129
S. 129
S. 129
S. 129
S. 129
S. 129
S. 13
S. 13
S. 13
S. 13
S. 13
S. 13
S. 13
S. 13
S. 130
S. 130
S. 130
S. 130
S. 130
S. 130
S. 130
S. 130
S. 130
S. 131
S. 131
S. 131
S. 131
S. 131
S. 131
S. 131
S. 131
S. 132
S. 132
S. 132
S. 132
S. 132
S. 132
S. 132
S. 132
S. 132
S. 132
S. 132
S. 133
S. 133
S. 133
S. 133
S. 133
S. 133
S. 133
S. 133
S. 134
S. 134
S. 134
S. 134
S. 134
S. 134
S. 134
S. 134
S. 135
S. 135
S. 135
S. 135
S. 135
S. 135
S. 135
S. 135
S. 136
S. 136
S. 136
S. 136
S. 136
S. 136
S. 136
S. 136
S. 137
S. 137
S. 137
S. 137
S. 137
S. 137
S. 137
S. 137
S. 138
S. 138
S. 138
S. 138
S. 138
S. 138
S. 138
S. 138
S. 138
S. 139
S. 139
S. 139
S. 139
S. 139
S. 139
S. 139
S. 139
S. 14
S. 14
S. 14
S. 14
S. 14
S. 14
S. 14
S. 14
S. 140
S. 140
S. 140
S. 140
S. 140
S. 140
S. 140
S. 140
S. 140
S. 140
S. 141
S. 141
S. 141
S. 141
S. 141
S. 141
S. 141
S. 141
S. 142
S. 142
S. 142
S. 142
S. 142
S. 142
S. 142
S. 142
S. 142
S. 143
S. 143
S. 143
S. 143
S. 143
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S. 144
S. 144
S. 144
S. 144
S. 144
S. 144
S. 144
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S. 145
S. 145
S. 145
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S. 145
S. 145
S. 146
S. 146
S. 146
S. 146
S. 146
S. 146
S. 146
S. 146
S. 147
S. 147
S. 147
S. 147
S. 147
S. 147
S. 147
S. 147
S. 148
S. 148
S. 148
S. 148
S. 148
S. 148
S. 148
S. 148
S. 149
S. 149
S. 149
S. 149
S. 149
S. 149
S. 149
S. 149
S. 149
S. 15
S. 15
S. 15
S. 15
S. 15
S. 15
S. 15
S. 15
S. 15
S. 15
S. 150
S. 150
S. 150
S. 150
S. 150
S. 150
S. 150
S. 150
S. 151
S. 151
S. 151
S. 151
S. 151
S. 151
S. 151
S. 151
S. 152
S. 152
S. 152
S. 152
S. 152
S. 152
S. 152
S. 152
S. 153
S. 153
S. 153
S. 153
S. 153
S. 153
S. 153
S. 153
S. 154
S. 154
S. 154
S. 154
S. 154
S. 154
S. 154
S. 154
S. 155
S. 155
S. 155
S. 155
S. 155
S. 155
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S. 155
S. 156
S. 156
S. 156
S. 156
S. 156
S. 156
S. 156
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S. 156
S. 157
S. 157
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S. 157
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S. 158
S. 158
S. 158
S. 158
S. 158
S. 158
S. 158
S. 158
S. 159
S. 159
S. 159
S. 159
S. 159
S. 159
S. 159
S. 159
S. 16
S. 16
S. 16
S. 16
S. 16
S. 16
S. 16
S. 16
S. 16
S. 16
S. 160
S. 160
S. 160
S. 160
S. 160
S. 160
S. 160
S. 160
S. 161
S. 161
S. 161
S. 161
S. 161
S. 161
S. 161
S. 161
S. 161
S. 162
S. 162
S. 162
S. 162
S. 162
S. 162
S. 162
S. 162
S. 163
S. 163
S. 163
S. 163
S. 163
S. 163
S. 163
S. 163
S. 164
S. 164
S. 164
S. 164
S. 164
S. 164
S. 164
S. 164
S. 165
S. 165
S. 165
S. 165
S. 165
S. 165
S. 165
S. 165
S. 166
S. 166
S. 166
S. 166
S. 166
S. 166
S. 166
S. 166
S. 167
S. 167
S. 167
S. 167
S. 167
S. 167
S. 167
S. 167
S. 168
S. 168
S. 168
S. 168
S. 168
S. 168
S. 168
S. 168
S. 168A
S. 169
S. 169
S. 169
S. 169
S. 169
S. 169
S. 169
S. 169
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 17
S. 170
S. 170
S. 170
S. 170
S. 170
S. 170
S. 170
S. 170
S. 171
S. 171
S. 171
S. 171
S. 171
S. 171
S. 171
S. 171
S. 172
S. 172
S. 172
S. 172
S. 172
S. 172
S. 172
S. 172
S. 173
S. 173
S. 173
S. 173
S. 173
S. 173
S. 173
S. 173
S. 173
S. 174
S. 174
S. 174
S. 174
S. 174
S. 174
S. 174
S. 174
S. 174
S. 18
S. 18
S. 18
S. 18
S. 18
S. 18
S. 18
S. 18
S. 18
S. 19
S. 19
S. 19
S. 19
S. 19
S. 19
S. 19
S. 19
S. 2
S. 2
S. 2
S. 2
S. 2
S. 2
S. 2
S. 2
S. 2
S. 2(1)
S. 2(1)
S. 2(1)
S. 2(1)
S. 2(1)
S. 2(1)
S. 2(1)
S. 2(10)
S. 2(10)
S. 2(10)
S. 2(10)
S. 2(10)
S. 2(10)
S. 2(10)
S. 2(10)
S. 2(100)
S. 2(100)
S. 2(100)
S. 2(100)
S. 2(100)
S. 2(100)
S. 2(100)
S. 2(100)
S. 2(101)
S. 2(101)
S. 2(101)
S. 2(101)
S. 2(101)
S. 2(101)
S. 2(101)
S. 2(101)
S. 2(102)
S. 2(102)
S. 2(102)
S. 2(102)
S. 2(102)
S. 2(102)
S. 2(102)
S. 2(102)
S. 2(103)
S. 2(103)
S. 2(103)
S. 2(103)
S. 2(103)
S. 2(103)
S. 2(103)
S. 2(103)
S. 2(104)
S. 2(104)
S. 2(104)
S. 2(104)
S. 2(104)
S. 2(104)
S. 2(104)
S. 2(104)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(105)
S. 2(106)
S. 2(106)
S. 2(106)
S. 2(106)
S. 2(106)
S. 2(106)
S. 2(106)
S. 2(106)
S. 2(107)
S. 2(107)
S. 2(107)
S. 2(107)
S. 2(107)
S. 2(107)
S. 2(107)
S. 2(107)
S. 2(108)
S. 2(108)
S. 2(108)
S. 2(108)
S. 2(108)
S. 2(108)
S. 2(108)
S. 2(108)
S. 2(109)
S. 2(109)
S. 2(109)
S. 2(109)
S. 2(109)
S. 2(109)
S. 2(109)
S. 2(109)
S. 2(11)
S. 2(11)
S. 2(11)
S. 2(11)
S. 2(11)
S. 2(11)
S. 2(11)
S. 2(11)
S. 2(110)
S. 2(110)
S. 2(110)
S. 2(110)
S. 2(110)
S. 2(110)
S. 2(110)
S. 2(110)
S. 2(111)
S. 2(111)
S. 2(111)
S. 2(111)
S. 2(111)
S. 2(111)
S. 2(111)
S. 2(111)
S. 2(112)
S. 2(112)
S. 2(112)
S. 2(112)
S. 2(112)
S. 2(112)
S. 2(112)
S. 2(112)
S. 2(113)
S. 2(113)
S. 2(113)
S. 2(113)
S. 2(113)
S. 2(113)
S. 2(113)
S. 2(113)
S. 2(114)
S. 2(114)
S. 2(114)
S. 2(114)
S. 2(114)
S. 2(114)
S. 2(114)
S. 2(114)
S. 2(115)
S. 2(115)
S. 2(115)
S. 2(115)
S. 2(115)
S. 2(115)
S. 2(115)
S. 2(115)
S. 2(116)
S. 2(116)
S. 2(116)
S. 2(116)
S. 2(116)
S. 2(116)
S. 2(116)
S. 2(116)
S. 2(117)
S. 2(117)
S. 2(117)
S. 2(117)
S. 2(117)
S. 2(117)
S. 2(117)
S. 2(117)
S. 2(118)
S. 2(118)
S. 2(118)
S. 2(118)
S. 2(118)
S. 2(118)
S. 2(118)
S. 2(118)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(119)
S. 2(12)
S. 2(12)
S. 2(12)
S. 2(12)
S. 2(12)
S. 2(12)
S. 2(12)
S. 2(12)
S. 2(13)
S. 2(13)
S. 2(13)
S. 2(13)
S. 2(13)
S. 2(13)
S. 2(13)
S. 2(13)
S. 2(14)
S. 2(14)
S. 2(14)
S. 2(14)
S. 2(14)
S. 2(14)
S. 2(14)
S. 2(14)
S. 2(15)
S. 2(15)
S. 2(15)
S. 2(15)
S. 2(15)
S. 2(15)
S. 2(15)
S. 2(15)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(16)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(17)
S. 2(18)
S. 2(18)
S. 2(18)
S. 2(18)
S. 2(18)
S. 2(18)
S. 2(18)
S. 2(18)
S. 2(19)
S. 2(19)
S. 2(19)
S. 2(19)
S. 2(19)
S. 2(19)
S. 2(19)
S. 2(19)
S. 2(2)
S. 2(2)
S. 2(2)
S. 2(2)
S. 2(2)
S. 2(2)
S. 2(2)
S. 2(2)
S. 2(20)
S. 2(20)
S. 2(20)
S. 2(20)
S. 2(20)
S. 2(20)
S. 2(20)
S. 2(20)
S. 2(21)
S. 2(21)
S. 2(21)
S. 2(21)
S. 2(21)
S. 2(21)
S. 2(21)
S. 2(21)
S. 2(22)
S. 2(22)
S. 2(22)
S. 2(22)
S. 2(22)
S. 2(22)
S. 2(22)
S. 2(22)
S. 2(23)
S. 2(23)
S. 2(23)
S. 2(23)
S. 2(23)
S. 2(23)
S. 2(23)
S. 2(23)
S. 2(24)
S. 2(24)
S. 2(24)
S. 2(24)
S. 2(24)
S. 2(24)
S. 2(24)
S. 2(24)
S. 2(25)
S. 2(25)
S. 2(25)
S. 2(25)
S. 2(25)
S. 2(25)
S. 2(25)
S. 2(25)
S. 2(26)
S. 2(26)
S. 2(26)
S. 2(26)
S. 2(26)
S. 2(26)
S. 2(26)
S. 2(26)
S. 2(27)
S. 2(27)
S. 2(27)
S. 2(27)
S. 2(27)
S. 2(27)
S. 2(27)
S. 2(27)
S. 2(28)
S. 2(28)
S. 2(28)
S. 2(28)
S. 2(28)
S. 2(28)
S. 2(28)
S. 2(28)
S. 2(29)
S. 2(29)
S. 2(29)
S. 2(29)
S. 2(29)
S. 2(29)
S. 2(29)
S. 2(29)
S. 2(3)
S. 2(3)
S. 2(3)
S. 2(3)
S. 2(3)
S. 2(3)
S. 2(3)
S. 2(3)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(30)
S. 2(31)
S. 2(31)
S. 2(31)
S. 2(31)
S. 2(31)
S. 2(31)
S. 2(31)
S. 2(31)
S. 2(32)
S. 2(32)
S. 2(32)
S. 2(32)
S. 2(32)
S. 2(32)
S. 2(32)
S. 2(32)
S. 2(33)
S. 2(33)
S. 2(33)
S. 2(33)
S. 2(33)
S. 2(33)
S. 2(33)
S. 2(33)
S. 2(34)
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S. 2(34)
S. 2(35)
S. 2(35)
S. 2(35)
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S. 2(35)
S. 2(35)
S. 2(35)
S. 2(35)
S. 2(36)
S. 2(36)
S. 2(36)
S. 2(36)
S. 2(36)
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S. 2(36)
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S. 2(37)
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S. 2(37)
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S. 2(37)
S. 2(38)
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S. 2(38)
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S. 2(38)
S. 2(38)
S. 2(38)
S. 2(39)
S. 2(39)
S. 2(39)
S. 2(39)
S. 2(39)
S. 2(39)
S. 2(39)
S. 2(39)
S. 2(4)
S. 2(4)
S. 2(4)
S. 2(4)
S. 2(4)
S. 2(4)
S. 2(4)
S. 2(4)
S. 2(40)
S. 2(40)
S. 2(40)
S. 2(40)
S. 2(40)
S. 2(40)
S. 2(40)
S. 2(40)
S. 2(41)
S. 2(41)
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S. 2(41)
S. 2(41)
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S. 2(41)
S. 2(41)
S. 2(42)
S. 2(42)
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S. 2(42)
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S. 2(42)
S. 2(43)
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S. 2(43)
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S. 2(43)
S. 2(43)
S. 2(43)
S. 2(44)
S. 2(44)
S. 2(44)
S. 2(44)
S. 2(44)
S. 2(44)
S. 2(44)
S. 2(44)
S. 2(45)
S. 2(45)
S. 2(45)
S. 2(45)
S. 2(45)
S. 2(45)
S. 2(45)
S. 2(45)
S. 2(46)
S. 2(46)
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S. 2(46)
S. 2(46)
S. 2(46)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(47)
S. 2(48)
S. 2(48)
S. 2(48)
S. 2(48)
S. 2(48)
S. 2(48)
S. 2(48)
S. 2(48)
S. 2(49)
S. 2(49)
S. 2(49)
S. 2(49)
S. 2(49)
S. 2(49)
S. 2(49)
S. 2(49)
S. 2(5)
S. 2(5)
S. 2(5)
S. 2(5)
S. 2(5)
S. 2(5)
S. 2(5)
S. 2(5)
S. 2(50)
S. 2(50)
S. 2(50)
S. 2(50)
S. 2(50)
S. 2(50)
S. 2(50)
S. 2(50)
S. 2(51)
S. 2(51)
S. 2(51)
S. 2(51)
S. 2(51)
S. 2(51)
S. 2(51)
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S. 2(52)
S. 2(52)
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S. 2(52)
S. 2(52)
S. 2(53)
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S. 2(53)
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S. 2(54)
S. 2(54)
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S. 2(54)
S. 2(54)
S. 2(55)
S. 2(55)
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S. 2(55)
S. 2(55)
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S. 2(55)
S. 2(56)
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S. 2(56)
S. 2(57)
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S. 2(58)
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S. 2(59)
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S. 2(59)
S. 2(59)
S. 2(59)
S. 2(6)
S. 2(6)
S. 2(6)
S. 2(6)
S. 2(6)
S. 2(6)
S. 2(6)
S. 2(6)
S. 2(60)
S. 2(60)
S. 2(60)
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S. 2(60)
S. 2(60)
S. 2(61)
S. 2(61)
S. 2(61)
S. 2(61)
S. 2(61)
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S. 2(61)
S. 2(61)
S. 2(62)
S. 2(62)
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S. 2(62)
S. 2(62)
S. 2(63)
S. 2(63)
S. 2(63)
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S. 2(63)
S. 2(63)
S. 2(63)
S. 2(63)
S. 2(63)
S. 2(64)
S. 2(64)
S. 2(64)
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S. 2(64)
S. 2(64)
S. 2(64)
S. 2(64)
S. 2(65)
S. 2(65)
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S. 2(65)
S. 2(65)
S. 2(66)
S. 2(66)
S. 2(66)
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S. 2(66)
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S. 2(67)
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S. 2(67)
S. 2(68)
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S. 2(68)
S. 2(69)
S. 2(69)
S. 2(69)
S. 2(69)
S. 2(69)
S. 2(69)
S. 2(69)
S. 2(69)
S. 2(7)
S. 2(7)
S. 2(7)
S. 2(7)
S. 2(7)
S. 2(7)
S. 2(7)
S. 2(7)
S. 2(70)
S. 2(70)
S. 2(70)
S. 2(70)
S. 2(70)
S. 2(70)
S. 2(70)
S. 2(70)
S. 2(71)
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S. 2(71)
S. 2(72)
S. 2(72)
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S. 2(73)
S. 2(73)
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S. 2(74)
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S. 2(76)
S. 2(76)
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S. 2(77)
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S. 2(78)
S. 2(78)
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S. 2(78)
S. 2(78)
S. 2(78)
S. 2(79)
S. 2(79)
S. 2(79)
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S. 2(79)
S. 2(79)
S. 2(79)
S. 2(79)
S. 2(8)
S. 2(8)
S. 2(8)
S. 2(8)
S. 2(8)
S. 2(8)
S. 2(8)
S. 2(8)
S. 2(80)
S. 2(80)
S. 2(80)
S. 2(80)
S. 2(80)
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S. 2(81)
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S. 2(83)
S. 2(83)
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S. 2(83)
S. 2(84)
S. 2(84)
S. 2(84)
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S. 2(84)
S. 2(84)
S. 2(85)
S. 2(85)
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S. 2(85)
S. 2(85)
S. 2(86)
S. 2(86)
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S. 2(86)
S. 2(86)
S. 2(86)
S. 2(87)
S. 2(87)
S. 2(87)
S. 2(87)
S. 2(87)
S. 2(87)
S. 2(87)
S. 2(87)
S. 2(88)
S. 2(88)
S. 2(88)
S. 2(88)
S. 2(88)
S. 2(88)
S. 2(88)
S. 2(88)
S. 2(89)
S. 2(89)
S. 2(89)
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S. 2(89)
S. 2(89)
S. 2(89)
S. 2(89)
S. 2(9)
S. 2(9)
S. 2(9)
S. 2(9)
S. 2(9)
S. 2(9)
S. 2(9)
S. 2(9)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(90)
S. 2(91)
S. 2(91)
S. 2(91)
S. 2(91)
S. 2(91)
S. 2(91)
S. 2(91)
S. 2(91)
S. 2(92)
S. 2(92)
S. 2(92)
S. 2(92)
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S. 2(92)
S. 2(92)
S. 2(92)
S. 2(93)
S. 2(93)
S. 2(93)
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S. 2(93)
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S. 2(93)
S. 2(94)
S. 2(94)
S. 2(94)
S. 2(94)
S. 2(94)
S. 2(94)
S. 2(94)
S. 2(94)
S. 2(95)
S. 2(95)
S. 2(95)
S. 2(95)
S. 2(95)
S. 2(95)
S. 2(95)
S. 2(95)
S. 2(96)
S. 2(96)
S. 2(96)
S. 2(96)
S. 2(96)
S. 2(96)
S. 2(96)
S. 2(96)
S. 2(97)
S. 2(97)
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S. 2(97)
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S. 2(97)
S. 2(97)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(98)
S. 2(99)
S. 2(99)
S. 2(99)
S. 2(99)
S. 2(99)
S. 2(99)
S. 2(99)
S. 2(99)
S. 20
S. 20
S. 20
S. 20
S. 20
S. 20
S. 20
S. 20
S. 21
S. 21
S. 21
S. 21
S. 21
S. 21
S. 21
S. 21
S. 22
S. 22
S. 22
S. 22
S. 22
S. 22
S. 22
S. 22
S. 22
S. 23
S. 23
S. 23
S. 23
S. 23
S. 23
S. 23
S. 23
S. 23
S. 24
S. 24
S. 24
S. 24
S. 24
S. 24
S. 24
S. 24
S. 24
S. 25
S. 25
S. 25
S. 25
S. 25
S. 25
S. 25
S. 25
S. 25
S. 26
S. 26
S. 26
S. 26
S. 26
S. 26
S. 26
S. 26
S. 27
S. 27
S. 27
S. 27
S. 27
S. 27
S. 27
S. 27
S. 28
S. 28
S. 28
S. 28
S. 28
S. 28
S. 28
S. 28
S. 29
S. 29
S. 29
S. 29
S. 29
S. 29
S. 29
S. 29
S. 29
S. 2;(66)
S. 3
S. 3
S. 3
S. 3
S. 3
S. 3
S. 3
S. 3
S. 3
S. 3
S. 30
S. 30
S. 30
S. 30
S. 30
S. 30
S. 30
S. 30
S. 31
S. 31
S. 31
S. 31
S. 31
S. 31
S. 31
S. 31
S. 32
S. 32
S. 32
S. 32
S. 32
S. 32
S. 32
S. 32
S. 33
S. 33
S. 33
S. 33
S. 33
S. 33
S. 33
S. 33
S. 34
S. 34
S. 34
S. 34
S. 34
S. 34
S. 34
S. 34
S. 35
S. 35
S. 35
S. 35
S. 35
S. 35
S. 35
S. 35
S. 36
S. 36
S. 36
S. 36
S. 36
S. 36
S. 36
S. 36
S. 37
S. 37
S. 37
S. 37
S. 37
S. 37
S. 37
S. 37
S. 38
S. 38
S. 38
S. 38
S. 38
S. 38
S. 38
S. 38
S. 39
S. 39
S. 39
S. 39
S. 39
S. 39
S. 39
S. 39
S. 4
S. 4
S. 4
S. 4
S. 4
S. 4
S. 4
S. 4
S. 40
S. 40
S. 40
S. 40
S. 40
S. 40
S. 40
S. 40
S. 406
S. 41
S. 41
S. 41
S. 41
S. 41
S. 41
S. 41
S. 41
S. 42
S. 42
S. 42
S. 42
S. 42
S. 42
S. 42
S. 42
S. 43
S. 43
S. 43
S. 43
S. 43
S. 43
S. 43
S. 43
S. 438
s. 439
S. 43A
S. 44
S. 44
S. 44
S. 44
S. 44
S. 44
S. 44
S. 44
S. 45
S. 45
S. 45
S. 45
S. 45
S. 45
S. 45
S. 45
S. 46
S. 46
S. 46
S. 46
S. 46
S. 46
S. 46
S. 46
s. 467
S. 47
S. 47
S. 47
S. 47
S. 47
S. 47
S. 47
S. 47
S. 48
S. 48
S. 48
S. 48
S. 48
S. 48
S. 48
S. 48
S. 482
S. 49
S. 49
S. 49
S. 49
S. 49
S. 49
S. 49
S. 49
S. 49A
S. 49B
S. 5
S. 5
S. 5
S. 5
S. 5
S. 5
S. 5
S. 5
S. 50
S. 50
S. 50
S. 50
S. 50
S. 50
S. 50
S. 50
S. 51
S. 51
S. 51
S. 51
S. 51
S. 51
S. 51
S. 51
S. 52
S. 52
S. 52
S. 52
S. 52
S. 52
S. 52
S. 52
S. 53
S. 53
S. 53
S. 53
S. 53
S. 53
S. 53
S. 53
S. 54
S. 54
S. 54
S. 54
S. 54
S. 54
S. 54
S. 54
S. 54
S. 54
S. 55
S. 55
S. 55
S. 55
S. 55
S. 55
S. 55
S. 55
S. 56
S. 56
S. 56
S. 56
S. 56
S. 56
S. 56
S. 56
S. 56
S. 57
S. 57
S. 57
S. 57
S. 57
S. 57
S. 57
S. 57
S. 58
S. 58
S. 58
S. 58
S. 58
S. 58
S. 58
S. 58
S. 59
S. 59
S. 59
S. 59
S. 59
S. 59
S. 59
S. 59
S. 6
S. 6
S. 6
S. 6
S. 6
S. 6
S. 6
S. 6
S. 60
S. 60
S. 60
S. 60
S. 60
S. 60
S. 60
S. 60
S. 61
S. 61
S. 61
S. 61
S. 61
S. 61
S. 61
S. 61
S. 62
S. 62
S. 62
S. 62
S. 62
S. 62
S. 62
S. 62
S. 63
S. 63
S. 63
S. 63
S. 63
S. 63
S. 63
S. 63
S. 64
S. 64
S. 64
S. 64
S. 64
S. 64
S. 64
S. 64
S. 65
S. 65
S. 65
S. 65
S. 65
S. 65
S. 65
S. 65
S. 66
S. 66
S. 66
S. 66
S. 66
S. 66
S. 66
S. 66
S. 67
S. 67
S. 67
S. 67
S. 67
S. 67
S. 67
S. 67
S. 68
S. 68
S. 68
S. 68
S. 68
S. 68
S. 68
S. 68
S. 69
S. 69
S. 69
S. 69
S. 69
S. 69
S. 69
S. 69
S. 69
S. 69
S. 7
S. 7
S. 7
S. 7
S. 7
S. 7
S. 7
S. 7
S. 7
S. 70
S. 70
S. 70
S. 70
S. 70
S. 70
S. 70
S. 70
S. 70
S. 70
S. 71
S. 71
S. 71
S. 71
S. 71
S. 71
S. 71
S. 71
S. 71
S. 72
S. 72
S. 72
S. 72
S. 72
S. 72
S. 72
S. 72
S. 73
S. 73
S. 73
S. 73
S. 73
S. 73
S. 73
S. 73
S. 74
S. 74
S. 74
S. 74
S. 74
S. 74
S. 74
S. 74
S. 74
S. 75
S. 75
S. 75
S. 75
S. 75
S. 75
S. 75
S. 75
S. 76
S. 76
S. 76
S. 76
S. 76
S. 76
S. 76
S. 76
S. 77
S. 77
S. 77
S. 77
S. 77
S. 77
S. 77
S. 77
S. 78
S. 78
S. 78
S. 78
S. 78
S. 78
S. 78
S. 78
S. 79
S. 79
S. 79
S. 79
S. 79
S. 79
S. 79
S. 79
S. 8
S. 8
S. 8
S. 8
S. 8
S. 8
S. 8
S. 8
S. 80
S. 80
S. 80
S. 80
S. 80
S. 80
S. 80
S. 80
S. 81
S. 81
S. 81
S. 81
S. 81
S. 81
S. 81
S. 81
S. 82
S. 82
S. 82
S. 82
S. 82
S. 82
S. 82
S. 82
S. 83
S. 83
S. 83
S. 83
S. 83
S. 83
S. 83
S. 83
S. 83
S. 84
S. 84
S. 84
S. 84
S. 84
S. 84
S. 84
S. 84
S. 85
S. 85
S. 85
S. 85
S. 85
S. 85
S. 85
S. 85
S. 86
S. 86
S. 86
S. 86
S. 86
S. 86
S. 86
S. 86
S. 87
S. 87
S. 87
S. 87
S. 87
S. 87
S. 87
S. 87
S. 88
S. 88
S. 88
S. 88
S. 88
S. 88
S. 88
S. 88
S. 89
S. 89
S. 89
S. 89
S. 89
S. 89
S. 89
S. 89
S. 9
S. 9
S. 9
S. 9
S. 9
S. 9
S. 9
S. 9
S. 9
S. 9
S. 9
S. 90
S. 90
S. 90
S. 90
S. 90
S. 90
S. 90
S. 90
S. 91
S. 91
S. 91
S. 91
S. 91
S. 91
S. 91
S. 91
S. 92
S. 92
S. 92
S. 92
S. 92
S. 92
S. 92
S. 92
S. 93
S. 93
S. 93
S. 93
S. 93
S. 93
S. 93
S. 93
S. 94
S. 94
S. 94
S. 94
S. 94
S. 94
S. 94
S. 94
S. 95
S. 95
S. 95
S. 95
S. 95
S. 95
S. 95
S. 95
S. 95(a)
S. 95(a)
S. 95(a)
S. 95(a)
S. 95(a)
S. 95(a)
S. 95(a)
S. 95(a)
S. 95(b)
S. 95(b)
S. 95(b)
S. 95(b)
S. 95(b)
S. 95(b)
S. 95(b)
S. 95(b)
S. 95(c)
S. 95(c)
S. 95(c)
S. 95(c)
S. 95(c)
S. 95(c)
S. 95(c)
S. 95(c)
S. 95(d)
S. 95(d)
S. 95(d)
S. 95(d)
S. 95(d)
S. 95(d)
S. 95(d)
S. 95(d)
S. 95(e)
S. 95(e)
S. 95(e)
S. 95(e)
S. 95(e)
S. 95(e)
S. 95(e)
S. 95(e)
S. 96
S. 96
S. 96
S. 96
S. 96
S. 96
S. 96
S. 96
S. 97
S. 97
S. 97
S. 97
S. 97
S. 97
S. 97
S. 97
S. 98
S. 98
S. 98
S. 98
S. 98
S. 98
S. 98
S. 98
S. 99
S. 99
S. 99
S. 99
S. 99
S. 99
S. 99
S. 99
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.1
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.10
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.100
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.101
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.102
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.103
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.104
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.105
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.106
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.107
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.108
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.109
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.11
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.110
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.111
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.112
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.113
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.114
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.115
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.116
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.117
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.118
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.119
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.12
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
S.120
s.120(B)
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.121
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.122
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.123
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.124
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.125
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.126
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.127
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.128
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
S.129
s.12AA
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.13
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.130
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.131
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.132
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.133
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.134
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.135
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.136
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.137
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.138
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.139
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14
S.14(a)
S.14(b)
S.14(c)
S.14(d)
S.14(e)
S.140
S.140
S.140
S.140
S.140
S.140
S.140
S.140
S.140
S.140
S.140
s.140
S.140
S.140
S.140
S.140
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.141
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.142
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.143
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.144
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.145
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.146
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.147
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.148
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.149
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.15
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.150
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.151
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.152
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.153
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.154
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.155
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.156
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.157
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.158
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.159
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.16
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.160
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.161
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.162
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.163
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.164
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.165
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.166
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.167
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.168
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.169
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.17
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.170
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.171
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172
S.172(2)(b)
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.173
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.174
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.18
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
S.19
s.192
s.193
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2
S.2 (1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(1)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(10)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(100)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(101)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(102)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(103)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(104)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(105)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(106)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(107)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(108)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(109)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(11)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(110)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(111)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(112)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
S.2(113)
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S.2(a)
S.2(b)
S.2(c)
S.2(d)
S.2(e)
S.2(f)
S.2(g)
S.2(h)
S.2(i)
S.2(j)
S.2(k)
S.2(l)
S.2(m)
S.2(n)
S.2(o)
S.2(p)
S.2(q)
S.2(r)
S.2(s)
S.20
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S.20
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S.23
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S.29
S.29
S.29
S.29
S.29
S.29:
S.2:(1)
S.2;(66)
S.3
S.3
S.3
S.3
S.3
S.3
S.3
s.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.3
S.30
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S.31
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S.39
S.39
S.39
S.39
S.39
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.4
S.40
S.40
S.40
S.40
S.40
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S.41
S.41
S.41
s.41A
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
S.42
s.420
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43
S.43A
S.43A
S.43A
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.44
S.45
S.45
S.45
S.45
S.45
S.45
S.45
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S.45
S.45
S.45
S.45
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S.45
S.46
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S.47
S.47
S.47
S.47
S.47
S.47
S.47
S.47
s.471
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48
S.48A
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49
S.49A
S.49A
S.49A
S.49A
S.49B
S.49B
S.49B
S.49B
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
S.5
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S.5
S.5
S.50
S.50
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S.50
S.50
S.51
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S.51
S.51
S.51
S.51
S.51
S.51
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S.51
S.51
S.51
S.51
S.51
S.51
S.52
S.52
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S.52
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S.53
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S.55
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S.57
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S.6
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S.6
S.6
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.60
S.61
S.61
S.61
S.61
S.61
S.61
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s.6A (2)
S.7
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S.8
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s.8
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s.8
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S.80
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S.9
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S.90
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S.95(a)
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S.96
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S.9A
S.9B
Sch.I
Sch.II
Sch.III
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule I
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule II
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
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Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Schedule III
Sec 57(1)
Section 12A
Industry
Select an option
Adhesives
Advisory / Consultancy
Agriculture, Agro products and allied activities
Airports and aviation
Apparel, Garments, Fashion industry
Association
Automobile
Boarding and Lodging and Hospitality
Books, Periodicals and Publications
Broker / Procurement Facilitator
Catering
Cement
Chemicals
Clubs
Co-operative Society
Consumer Products
Cosmetics
Dairy
Database
Defence equipments
Design and development
E-Commerce
Education and Training
Electronic and Electrical items
Engineering
EPC Services
Event management
Financial Services
Fisheries
FMCG
Food and beverage
Forest and Plantation
Forging
Gems and Jewellery
Glass
Government
Imports and Exports
Industrial Supplies
Infrastructure
Insurance
Iron and Steel
Irrigation
IT & ITES
Job work
Liquor
Logistics, Warehousing, etc
Lottery
Manpower and Human resource
Manufacturing
Marketing
Meat
Mechanical appliances
Media and entertainment
Metals, Minerals, Mining, etc
Oil and gas
Online Gaming
Other
Packaging
Paint
Paper
Pharma, Healthcare and Medical supplies
Plastic
Plywood
Ports
Poultry, Animal Husbandry
Power and energy
Printing
Railways
Real estate and construction
Religious institutions, Trusts, NGOs, Non-profit organisations, Charitable trusts
Renewable energy
Restaurant
Retail
Rubber
Scrap
Securities and commodities
Security
Shipping
Stationery
Support Services
Telecom
Textile
Tiles
Timber
Tobacco
Trading
Transportation
Travel and Tourism
Waste Management
Waterway
Counsel for Petitioner/ Complainant/ Appellant / Applicant
Counsel for Respondent
Date of Pronouncement From
Date of Pronouncement To
Name of the Judge
Database Citation
Select an option
TS(DB)-GST-HC(BOM)-2017-1
TS(DB)-GST-HC(DEL)-2017-2
TS(DB)-GST-HC(DEL)-2017-3
TS(DB)-GST-HC(ALL)-2017-4
TS(DB)-GST-HC(DEL)-2017-5
TS(DB)-GST-HC(DEL)-2017-6
TS(DB)-GST-HC(DEL)-2017-7
TS(DB)-GST-HC(KAR)-2017-8
TS(DB)-GST-HC(RAJ)-2017-9
TS(DB)-GST-HC(DEL)-2017-10
TS(DB)-GST-HC(DEL)-2017-11
TS(DB)-GST-HC(DEL)-2017-12
TS(DB)-GST-SC-2017-13
TS(DB)-GST-SC-2017-14
TS(DB)-GST-HC(GUJ)-2017-15
TS(DB)-GST-HC(KER)-2017-16
TS(DB)-GST-HC(DEL)-2017-17
TS(DB)-GST-HC(MAD)-2017-18
TS(DB)-GST-HC(KER)-2017-19
TS(DB)-GST-HC(ALL)-2017-20
TS(DB)-GST-HC(ALL)-2017-21
TS(DB)-GST-HC(KER)-2017-22
TS(DB)-GST-HC(MP)-2017-23
TS(DB)-GST-HC(ALL)-2017-24
TS(DB)-GST-HC(DEL)-2017-25
TS(DB)-GST-HC(P&H)-2017-26
TS(DB)-GST-HC(GAU)-2017-27
TS(DB)-GST-HC(DEL)-2017-28
TS(DB)-GST-HC(UP)-2018-1
TS(DB)-GST-HC(UP)-2018-2
TS(DB)-GST-HC(AP)-2017-29
TS(DB)-GST-HC(KER)-2018-3
TS(DB)-GST-HC(TN)-2018-4
TS(DB)-GST-HC(MAH)-2018-5
TS(DB)-GST-HC(GUJ)-2018-6
TS(DB)-GST-HC(MAH)-2017-30
TS(DB)-GST-HC(KER)-2018-7
TS(DB)-GST-HC(OR)-2018-8
TS(DB)-GST-HC(UP)-2018-9
TS(DB)-GST-HC(UP)-2018-10
TS(DB)-GST-HC(TN)-2018-11
TS(DB)-GST-HC(GUJ)-2018-12
TS(DB)-GST-HC(BOM)-2018-14
TS(DB)-GST-AAR(KER)-2018-16
TS(DB)-GST-AAR(KER)-2018-17
TS(DB)-GST-AAR(KER)-2018-18
TS(DB)-GST-AAR(WB)-2018-19
TS(DB)-GST-AAR(WB)-2018-20
TS(DB)-GST-AAR(WB)-2018-21
TS(DB)-GST-AAR(WB)-2018-22
TS(DB)-GST-AAR(WB)-2018-23
TS(DB)-GST-HC(MAH)-2018-24
TS(DB)-GST-AAR(MAH)-2018-25
TS(DB)-GST-AAR(MAH)-2018-26
TS(DB)-GST-HC(UP)-2018-27
TS(DB)-GST-AAR(MAH)-2018-28
TS(DB)-GST-AAR(DEL)-2018-29
TS(DB)-GST-AAR(MAH)-2018-30
TS(DB)-GST-AAR(DEL)-2018-31
TS(DB)-GST-AAR(DEL)-2018-32
TS(DB)-GST-AAR(DEL)-2018-33
TS(DB)-GST-HC(UP)-2018-34
TS(DB)-GST-AAR(MAH)-2018-35
TS(DB)-GST-AAR(MAH)-2018-36
TS(DB)-GST-AAR(MAH)-2018-37
TS(DB)-GST-AAR(MAH)-2018-38
TS(DB)-GST-AAR(MAH)-2018-39
TS(DB)-GST-AAR(MAH)-2018-40
TS(DB)-GST-AAR(WB)-2018-41
TS(DB)-GST-HC(GUJ)-2018-42
TS(DB)-GST-AAR(KAR)-2018-43
TS(DB)-GST-AAR(MAH)-2018-44
TS(DB)-GST-AAR(MAH)-2018-45
TS(DB)-GST-AAR(DEL)-2018-47
TS(DB)-GST-AAR(WB)-2018-48
TS(DB)-GST-HC(CHAT)-2018-49
TS(DB)-GST-AAR(MAH)-2018-50
TS(DB)-GST-AAR(MAH)-2018-51
TS(DB)-GST-AAR(GUJ)-2018-52
TS(DB)-GST-SC-2018-53
TS(DB)-GST-HC(UP)-2018-54
TS(DB)-GST-AAR(KAR)-2018-55
TS(DB)-GST-AAR(KAR)-2018-56
TS(DB)-GST-AAR(KAR)-2018-57
TS(DB)-GST-AAR(WB)-2018-58
TS(DB)-GST-AAR(WB)-2018-59
TS(DB)-GST-HC(DEL)-2018-60
TS(DB)-GST-HC(MP)-2018-61
TS(DB)-GST-HC(P&H)-2018-62
TS(DB)-GST-AAR(GUJ)-2018-63
TS(DB)-GST-AAR(GUJ)-2017-31
TS(DB)-GST-AAR(GUJ)-2018-64
TS(DB)-GST-AAR(GUJ)-2017-32
TS(DB)-GST-AAR(RAJ)-2018-65
TS(DB)-GST-AAR(GUJ)-2018-66
TS(DB)-GST-AAR(GUJ)-2018-67
TS(DB)-GST-AAR(GUJ)-2018-68
TS(DB)-GST-AAR(GUJ)-2018-69
TS(DB)-GST-AAR(GUJ)-2018-70
TS(DB)-GST-AAR(GUJ)-2017-33
TS(DB)-GST-AAR(KER)-2018-71
TS(DB)-GST-AAR(KER)-2018-72
TS(DB)-GST-AAR(KER)-2018-73
TS(DB)-GST-AAR(AP)-2018-74
TS(DB)-GST-AAR(AP)-2018-75
TS(DB)-GST-AAR(AP)-2018-76
TS(DB)-GST-AAR(UTT)-2018-78
TS(DB)-GST-AAR(UTT)-2018-79
TS(DB)-GST-AAR(UTT)-2018-80
TS(DB)-GST-AAR(TEL)-2018-81
TS(DB)-GST-AAR(TEL)-2018-82
TS(DB)-GST-AAR(TEL)-2018-83
TS(DB)-GST-HC(TEL)-2018-84
TS(DB)-GST-AAR(UTT)-2018-85
TS(DB)-GST-HC(CHAT)-2018-86
TS(DB)-GST-HC(UP)-2018-87
TS(DB)-GST-AAR(MAH)-2018-88
TS(DB)-GST-AAR(WB)-2018-89
TS(DB)-GST-AAR(WB)-2018-90
TS(DB)-GST-AAR(TEL)-2018-91
TS(DB)-GST-AAR(CHAT)-2018-92
TS(DB)-GST-AAR(RAJ)-2018-93
TS(DB)-GST-HC(UP)-2018-94
TS(DB)-GST-HC(TN)-2018-95
TS(DB)-GST-AAR(MAH)-2018-96
TS(DB)-GST-AAR(HAR)-2018-97
TS(DB)-GST-AAR(HAR)-2018-98
TS(DB)-GST-AAR(HAR)-2018-99
TS(DB)-GST-AAR(MAH)-2018-100
TS(DB)-GST-HC(KER)-2018-101
TS(DB)-GST-HC(WB)-2018-102
TS(DB)-GST-AAR(HAR)-2018-103
TS(DB)-GST-AAAR(MAH)-2018-104
TS(DB)-GST-AAAR(WB)-2018-105
TS(DB)-GST-AAR(WB)-2018-106
TS(DB)-GST-AAR(MAH)-2018-107
TS(DB)-GST-HC(KER)-2018-108
TS(DB)-GST-AAAR(WB)-2018-109
TS(DB)-GST-AAAR(MAH)-2018-110
TS(DB)-GST-AAR-2018-111
TS(DB)-GST-AAR-2018-112
TS(DB)-GST-AAR(UTT)-2018-113
TS(DB)-GST-AAR(TN)-2018-114
TS(DB)-GST-AAR(KAR)-2018-115
TS(DB)-GST-AAR(KAR)-2018-116
TS(DB)-GST-AAR(MAH)-2018-117
TS(DB)-GST-AAR(WB)-2018-118
TS(DB)-GST-AAR(TN)-2018-119
TS(DB)-GST-AAR(TN)-2018-120
TS(DB)-GST-AAR(RAJ)-2018-121
TS(DB)-GST-AAR(WB)-2018-122
TS(DB)-GST-AAR(KER)-2018-123
TS(DB)-GST-AAR(GUJ)-2018-124
TS(DB)-GST-AAR(MAH)-2018-125
TS(DB)-GST-AAR(PUN)-2018-126
TS(DB)-GST-HC(MAD)-2018-127
TS(DB)-GST-AAR(TN)-2018-128
TS(DB)-GST-AAAR(KER)-2018-129
TS(DB)-GST-AAR(TN)-2018-130
TS(DB)-GST-AAR(MAH)-2018-131
TS(DB)-GST-AAR(MAH)-2018-132
TS(DB)-GST-AAR(RAJ)-2018-133
TS(DB)-GST-AAR(MP)-2018-134
TS(DB)-GST-AAR(KER)-2018-135
TS(DB)-GST-AAR(KER)-2018-136
TS(DB)-GST-AAR(KER)-2018-137
TS(DB)-GST-AAR(KER)-2018-138
TS(DB)-GST-AAR(KER)-2018-139
TS(DB)-GST-AAR(KER)-2018-140
TS(DB)-GST-AAR(MAH)-2018-141
TS(DB)-GST-AAAR(KAR)-2018-142
TS(DB)-GST-AAR(WB)-2018-143
TS(DB)-GST-AAR(AP)-2018-144
TS(DB)-GST-AAR(AP)-2018-145
TS(DB)-GST-AAR(AP)-2018-146
TS(DB)-GST-AAR(AP)-2018-147
TS(DB)-GST-AAR(AP)-2018-148
TS(DB)-GST-AAR(AP)-2018-149
TS(DB)-GST-AAR(AP)-2018-150
TS(DB)-GST-AAR(AP)-2018-151
TS(DB)-GST-AAR(AP)-2018-152
TS(DB)-GST-AAR(AP)-2018-153
TS(DB)-GST-AAR(AP)-2018-154
TS(DB)-GST-AAR(WB)-2018-155
TS(DB)-GST-AAR(AP)-2018-156
TS(DB)-GST-AAR(KAR)-2018-157
TS(DB)-GST-AAR(KAR)-2018-158
TS(DB)-GST-AAR-2018-160
TS(DB)-GST-AAR(AP)-2018-161
TS(DB)-GST-AAR(AP)-2018-162
TS(DB)-GST-AAR(WB)-2018-163
TS(DB)-GST-AAR(OD)-2018-164
TS(DB)-GST-AAAR(MAH)-2019-1
TS(DB)-GST-AAAR(MAH)-2019-2
TS(DB)-GST-AAR(WB)-2019-3
TS(DB)-GST-AAR(UTT)-2019-4
TS(DB)-GST-AAR(RAJ)-2019-5
TS(DB)-GST-AAR(UTT)-2019-6
TS(DB)-GST-AAR(GUJ)-2019-7
TS(DB)-GST-AAR(TN)-2019-8
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TS(DB)-GST-HC(CAL)-2024-1885
TS(DB)-GST-HC(MAD)-2024-1886
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