Case Laws

Marketing, recruitment, and referral services provided to foreign universities do not qualify as "export of services"

Lease (Quit) Rent Paid to Government for Agricultural Land is Exempt from GST

Interim Stay on Circular 3/3/2017 Delegating Summons Power to GST Superintendent

GST order invalidated for being a "Cut and Paste" of Show Cause Notice

One-Day Delay in GST Appeal Condoned Due to Public Holiday (Sunday)

GST Advisory on Self-Assessed Tax Interest Deemed Lawful

Reconstituted Selection Committee's 'De Novo' Review for GSTAT Member Appointments Upheld

GST is not applicable to the interest and costs arising from arbitration due to the pre-GST nature of the underlying transactions

Peeled, chopped, and packed garlic falls under HSN '0703 20 00' attracting NIL GST

LNG re-gasification service is classifiable as Job Work attracting 12% GST