Case Laws

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

Root of the contracts cannot be challenged due to change of taxation statues

Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST

Requirement of e-way bill under the U.P. GST Act was not unenforceable during the period 01.02.2018 to 31.03.2018

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person

Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)

GST leviable on damages received for early termination of sub-lease agreements

12% GST on renting out residential dwelling units to students and working women, along with providing amenities such as food, cleaning etc