Case Laws

Sale of readily available ice creams [not prepared in outlets] over the counter attracts 18% GST

Rectification of GSTR1 beyond the deadline is permitted as there is no revenue loss

GST leviable on the amount charged from the villa buyers for supplementary items of works carried out before completion of the construction

No ruling given as the application is in respect of supplies already being undertaken by the applicant

Roof Mounted Air-Conditioning unit meant for use in Railway Coaches is classifiable under HSN Heading 8415. AAR ruling upheld.

GST is applicable on sale of commercial space by & on behalf of MoHUA. AAR ruling upheld.

Transfer of right to extract the sand and mud lying underneath the reservoir of a dam attracts GST@18% under SAC '9973 37'

GST applicable on the construction and sale of villas

Fortified Rice Kernels (FRK) are to be classified under Chapter 1904 attracting GST @18%

Additional surcharge collected from Open Access Consumer is liable to GST