Case Laws

Replacement parts supplied during the warranty period are not liable for GST. ITC is eligible on them.

Advance Ruling obtained by suppressing the fact that the question raised was already pending before DGGI, is void ab-initio

Delay in issuing the SCN cannot be a reason to continue attachment under Section 83

GST is not leviable on the amount representing the employee’s portion of canteen charges recovered from the employees and paid to the canteen service provider

Providing service by branch office in one State to head office in another State through employees who are common to the company constitutes supply of service

GST is NOT applicable on Supply of Red Gram Dal to AP State Civil Supplies Corporation Limited as per the design and label given by the corporation

Renting Warehouse to store Agricultural Produce is classifiable under SAC '9972 12' attracting 18% GST

Subsidized deduction made from the employees who are availing food in the factory/corporate office would not be considered as a 'supply'

Lease of commercial units on payment of one time lease premium and annual premium is a "supply" attracting 18% GST

Liquidated damages attract GST