Case Laws

Supply of teachers and lecturers to BBMP schools and colleges on an outsourcing basis is exempt from GST

ITC is NOT available on the motor vehicles used for demonstration purposes. AAR ruling upheld.

Refund on services exported by a taxpayer to its foreign subsidiary is allowed

Orders merely uploaded on GST Portal and not served outside of GST Portal sent for re-adjudication

Fake ITC case: Taxpayer allowed to submit additional documents to establish the actual movement of goods

Order is invalid due to failure to consider taxpayer's reply

Pre-deposit obligation is confined to the disputed tax quantum, excluding penalties, fees, and interest

"Milk food for babies" and "Milk for babies" (trade name: 'Momylac') attracts 18% GST under HSN '1901 10 90'

Scrap dealers cannot resort to Margin Scheme under Rule 32(5)

Dialysis machines falling under the HSN code '9018 90 31' are subject to a 5% IGST rate