Case Laws

ITC on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of goods/services is admissible

Artificial Insemination Crate / Travis falls under HSN '7306' attracting 18% GST

GST on 'Tobacco pre-mixed with lime': No ruling given as the applicant requested to withdraw the application

'Rapigro' is classifiable under HSN '3808 93 40' as a ‘plant growth regulator’ attracting 18% GST

After the expiry of period of one year, the provisional attachment ceases to exist

Petrol Pump operator eligible for proportionate ITC on tax paid towards License Fee Recovery as it effects both taxable and exempted supplies

No ITC on taxes paid on various supplies associated with the construction of the airport, including runway and passenger terminal building (PTB)

Rate of tax applicable for works contract services awarded by M/S. Kerala State Film Development Corporation Ltd. for the development and construction of Sree Narayana Guru Cultural Complex

Services of construction of affordable residential apartments and the services of construction of other than affordable residential apartments in a residential real estate project attract GST at the rate of 1.5%and 7.5% respectively

Supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST