Case Laws

Foreign Entity's Procurement Services for Group Company Taxable as Import, Not Intermediary Services

Input Tax Credit Claim and Distribution without ISD Registration on Reverse Charge Payments is Valid

Retrospective Amendment to Section 16(5) does not allow reclaiming reversed ITC due to Section 150 bar

Unprocessed Psyllium Seeds Procured from Farmers Exempt from GST as Fresh Produce

GST on Online Gaming, Fantasy Sports, and Casinos Upheld as Constitutionally Valid

Cinema Operator Failed to Pass GST Rate Reduction Benefit to Consumers, Amount Ordered to be Returned.

GST Common Portal Must Facilitate Online Additional Replies or Allow Offline Submissions

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST. HC Ruling Upheld.

Validity of CGST Section 16(2)(c) for Input Tax Credit To Be Examined

Attachment Orders Revoked Upon Petitioner's Undertaking to Pay Admitted GST Liability in Installments