Case Laws

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

Only Services not inextricably linked to construction services such as 'Club House Maintenance' attract 18% GST. AAR ruling partially upheld.

Penalties should not be imposed on an entire consignment due to a shortage in quantity

GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices. AAR ruling upheld.

Power u/s 83 to provisionally attach assets/bank accounts, is limited to attaching the bank accounts and assets of taxable persons and persons specified u/s 122(1A)