Case Laws

PG/Hostel Rent paid by inhabitants do not qualify for GST exemption

Activity of electric vehicle charging amounts to the supply of services under SAC '9987 14' attracting 18% GST

"Chocolate Peanut Chikkies" containing cocoa powder are classified under HSN '1806 90 20' attracting 18% GST

Refund cannot be rejected merely on technicality and that too when the substantive conditions are satisfied

Services provided i.r.o "Market led Fee-based Services" introduced by NSDC are exempt from GST

AAR cannot decide whether the delay in filing ITC -01 can be condoned

Service provided by Isha Foundation through ISHA Samskriti is not exempt from GST

Composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department for distribution under PDS is eligible for exemption

Interest on delayed payment should be included in the value of supply

No penalty for expiry of e-way bill if there is no intention to evade tax