Case Laws

No GST on procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government

Printing of question papers, OMR sheets, answer booklets for conducting of an examination by the educational boards is exempt

Reimbursement of the additional tax liability on implementation of the Goods and Services Tax (“GST”) law is allowed

No recovery of tax should be made during search, inspection or investigation unless it is voluntary

18% GST on leasing residential hostel rooms. AAR ruling upheld.

Administering Covid vaccine is a Composite supply attracting 5% GST. AAR ruling upheld.

Provisional attachment: Taxable person can offer in lieu of movable property, any other immovable property

Assessee permitted to make the necessary changes to its GSTR 3-B returns for the months of July 2017 and March 2018

Transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled

Order bereft of any proper reason for cancelling the registration is is liable to be quashed