Case Laws

Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R). AAR ruling upheld.

ITC refund application cannot be rejected for typographical errors

Rule 89(4) is inapplicable to cases of refund of integrated tax paid on zero rated supplies

Petitioner cannot be held to be an intermediary i.r.o Market Research Services. IGST refund allowed.

18% GST on supply of Mattress to any Hostel of Educational Institutions

Petitioner must be given notice when registration is contemplated to be cancelled from a retrospective date

Civil Contract Services provided to IIT, Chennai attract 18% GST w.e.f 31.12.2021

Mahara Jyothi oil, which is an edible RBD Palmolein without any additives or mixture of other oils, is classifiable under HSN '1511 90 20'

Membership subscription fee collected by United Planters Association of Southern India is liable to GST

Motor vehicle hire: GST applicable on whole amount of bill (monthly rental + night charges + fuel on mileage basis)