CENEX GST UPDATE - 1.05.2020

CST - Cancellation of registration - SCN invoked s.7(4) of the CST Act, 1956 whereas order refers to s.7(5) - as both sub-sections deal with different contingencies, order is unreasoned and without application of mind, hence quashed: HC GST - Filters manufactured by the appellant solely and principally for use by the Indian Railways and supplied directly to the IR or through a distributor are rightly classifiable under CH 84.21 and not under CH 86.07: AAAR GST - A ctivity of fabrication of body building on Tippers, Trailers etc. merits classification under SAC 998881 and attracts GST @18%: AAR