Case Laws

Supply of services by way of milling of food grains into flour to the Food & Supplies Department is eligible for exemption

GST on supply for construction and installation of a sewerage treatment

Composite supply of services by way of milling of food grains into flour is eligible for exemption, as the value of goods involved is within the prescribed limit.

Refund cannot be delayed for want of appeal by the department

Provision of services to holding company under an agreement does not make the supplier an intermediary

Margin scheme under Rule 32(5) is not applicable on old Gold Jewellery purchased and sold after melting

Petitioner is entitled to interest on delayed refund

Application rejected due to incomplete and inconclusive documentation

Eligibility of input tax credit (ITC) for works contract services and materials used for the foundation and structural supports of machinery

Appellate authority cannot travel beyond the allegations in the show cause notice