Case Laws

ITC Available for Continuous Catenary Vulcanization Tower as Plant and Machinery

Supply of Food to Corporates as a Service is Taxable at 18% GST

GST Not Payable on Rejected Seeds; Department Directed to Refund Undue Tax

Writ Petition Challenging GST Orders Dismissed Due to Availability of Appellate Tribunal

Corporate Guarantees Without Consideration Not Taxable Service; Proceedings Quashed, Rule 28(2) Upheld

Competent Authority Directed to Accept Manual GST Registration Revocation Application Despite Delay

Input Tax Credit Denial for Supplier's Default Under Section 16(2)(c) of CGST Act Upheld

Settlement of Arbitral Award for Damages Not Taxable as Supply of Services

Provisional Attachment Under Section 83 Not Vitiated by Lack of Prior Hearing or Statutory Bar

Coursera User License Supply to OSDA is Licensing Service for Computer Software, Not Education (SAC: 9973 31). Attracts 18% GST