Case Laws

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)

Service of providing passenger buses on rent/lease by the applicant to KSRTC would be exempt from GST

Authorities to check maintainability of an appeal, even when it’s filed manually due to unforeseen technical glitches

Seizure of cash is unwarranted as it does not form part of the petitioner's stock-in-trade

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

Supply of electricity from solar panels is a supply of goods falling under HSN '2716 00 00' and is exempted from GST.

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

Petitioner is entitled to a refund of the IGST paid on the exports with interest