Case Laws

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%. AAR ruling upheld.

Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted

Demand of bank guarantee cannot be equated with providing solvent security

ITC is admissible when payment is settled through book adjustment against the debt created on outward supplies to outsourced vendors

Taxability of printing and supply activities, including printing and supplying textbooks, bilingual parental calendar, notebooks, and comprehensive report progress card

Pre-deposit obligation for an appeal is confined to the contested tax amount, excluding penalty, fee, and interest

Applicability of GST and availability of ITC on various Employee Services provided by a company

Classification of Effluent treated water and its eligibility for exemption: AAR to re-examine the matter

Transfer of title of goods within the FTWZ: Matter remanded for reconsideration

SCN proposing cancellation of registration must clearly outline the allegations