Judgement

Shaving foam taxable at 18%; concessional 5% rate restricted to shaving cream, shaving lotion and aftershave lotion.

AAR: Shaving Foam Not Same as Shaving Cream; 5% GST Limited to Cream, Lotion & Aftershave

The court said that the petitioner company must be given one more chance to ensure that it gets a fair opportunity to be heard.

If the applicant is not charging any fees from the students under the promotional scheme, the free services will not be considered as supply.

Freshly prepared ice cream qualifies as restaurant service, while over-the-counter sales of pre-manufactured stock as supply of goods

Unique plant-based mouth freshener capsules and digestive "aftermints" qualify as food preparations, ruling confirms

Authority confirms that GST must be paid on advance payments for construction services at the time of receipt, as per Time of Supply rules