Case Laws

No GST exemption to Central Police Canteen under Ministry of Home Affairs

Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)

Requirement of e-way bill under the U.P. GST Act was not unenforceable during the period 01.02.2018 to 31.03.2018

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

GST leviable on damages received for early termination of sub-lease agreements

12% GST on renting out residential dwelling units to students and working women, along with providing amenities such as food, cleaning etc

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person

ITC is not available on transportation services provided to employees for personal convenience

Rectification u/s 161 is not allowed when the SCN is not contested