Case Laws

Question regarding the availability of a refund is outside the permissible inquiries for advance rulings

No ITC on import of sample drugs (free of cost) intended for clinical trials

No ITC goods and services used in constructing a Tie-in Pipeline to deliver re-gasified LNG to the National Grid

Compensation Cess for passenger vehicles should be determined based on laden ground clearance

Supply of medicines and consumables to out-patients is taxable

GST Applicable on Municipal Property Services

Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns