Case Laws

GST Liability Assessment Under Hybrid Annuity Model: Re-examination ordered in Light of CBIC Clarification

GST on technical consultancy services to the Maharashtra Jeevan Pradhikaran (MJP) for water supply and sanitation as part of the Jal Jeevan Mission

Activity of publishing recruitment advertisements for municipal hospitals is exempt from GST

Rapido liable to pay GST for cab services

ITC is a conditional benefit governed by specific statutory requirements

GST Demand on HAM Contracts: Matter remanded for re-consideration

Availment of fake ITC: Bank account attachment upheld

When AAR declares a ruling as void ab-initio, there is no need for department to file an appeal before AAAR

Scrap fails to qualify for the margin scheme under rule 32(5) as it is not considered second-hand goods. AAR ruling upheld.

Section 7(1)(aa) of CGST Act will have prospective effect from 01.01.2022