Case Laws

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

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Application rejected as the questions raised are found not to be covered under any of the clauses of sub­section (2) of section 97

ITC against inward supply of input/input service used for construction of warehouse cannot be claimed if such construction expenses are capitalized in books

Applicant is not required to take separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business

Application rejected as the question raised has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim