Case Laws

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

Notification 56/2023 - CT Invalidated, Cases Remanded for Fresh Adjudication

Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied

Online Training Services Under NSDC Scheme are Exempt from GST

Supply of cattle feed for direct use qualifies for exemption. Supply meant for further processing into other products does not qualify for exemption

"Parts of Car Seats" Taxable at 18% GST, Not 28%

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

"Cake Gel" is classifiable under HSN code '2106 90 99' & attracts 18% GST

Generating Part-B of an E-way bill is not a mere formality but a mandatory condition