Case Laws

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Time of supply of the work executed from September 2010 to June 2017 is the date on which payment for the same is received

No GST on collecting electricity charges collected by a housing society from its members and paying the same to the Electricity Department

ITC cannot be disallowed where tax has already been paid to the Government

Registration cannot be cancelled on the premise that place of business is not conducive for business

No useful purpose will be served by not allowing persons to revive their registration and integrate them back into the main stream.

Application dismissed as the applicant failed to provide documents to support their case

GST under RCM is payable on the guarantee/security provided to a bank by the Managing Director of a company.

Services provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination are subject to a nil rate of tax

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake mandatory CSR activities. AAR ruling upheld.