Case Laws

Services provided to UNICEF i.r.o Strengthening COVID-19 and Seasonal Hazard Preparedness are exempt

IT services provided by the applicant for monitoring software applications for a UK customer qualifies as an "export of services"

ITC is available for a JCB (including spares) used for the movement of goods within the place of business

Leasing transaction between establishments of distinct persons registered in two different states is a supply

GST on transfer of monetary proceeds by the IVL India to IVL Sweden. AAR ruling upheld.

Non-issuance of DRC-01A does not cause real prejudice to the petitioner where the petitioner disputes the entire tax liability

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum attracts GST. AAR ruling upheld.

Services by way of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ do not qualify for exemption

Composite supply of milling of wheat into flour, along with fortification and packing is exempt

Composite supply of services by way of milling of food grains into flour for PDS is eligible for exemption since the value of goods does not exceed 25%