Case Laws

GST department can initiate proceedings against a unit situated in the SEZ as they have jurisdiction over the unit

Provisions of section 13(8)(b) and section 8(2) of the IGST Act are legal, valid, and constitutional

Supply of service to Tamilnadu Water Supply and Drainage Board (Gov. Authority) attracts 18% GST.

Services provided to UNICEF i.r.o Strengthening COVID-19 and Seasonal Hazard Preparedness are exempt

ITC is available for a JCB (including spares) used for the movement of goods within the place of business

IT services provided by the applicant for monitoring software applications for a UK customer qualifies as an "export of services"

ITC available on the goods and services received towards repair of existing factory buildings (which were already capitalized) to the extent of non-capitalization of expenses in the accounts.

Leasing transaction between establishments of distinct persons registered in two different states is a supply

GST on transfer of monetary proceeds by the IVL India to IVL Sweden. AAR ruling upheld.

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum attracts GST. AAR ruling upheld.