Case Laws

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)

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

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

ITC refund application cannot be rejected for typographical errors

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