Case Laws

Exemption on conservancy/solid waste management services provided to Howrah Municipal Corporation

Industrial safety belt would be classified under HSN '6307 20 90'

Providing services of shifting of electrical utilities only cannot be regarded as services by way of construction of road

Telangana AAR cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state

Tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for ITC

18% GST on job work charges relatable to manufacture of Alcoholic liquor

18% GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

Seeds do not qualify as agricultural produce. AAR ruling upheld.

Seed quality goods cannot be treated as agricultural produce. AAR ruling upheld.

No provision exists under section 129 for determination of tax due. Recourse must be taken to Sections 73, 74, 75 of the Act