Case Laws

Proper officer cannot issue DRC-01 on matters not intimated in form ASMT-10

Ruling based on different set of facts liable to be set-aside. Matter remanded back to AAR.

Renting of a residential dwelling by a proprietor of a registered proprietorship firm for personal use is exempt from GST

GTA: Value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will subject to the charge of GST

Premium and Annual Lease Rent charged by Forest Department is liable to reverse charge

Non-submission of reply to the show cause cannot be the sole ground for cancellation of the registration

UP Jal Nigam does not qualify as a 'local authority' and it qualifies as a 'governmental authority'

Waste Management Services provided to State Urban Development Agency(Registered Society) attract 18% GST

10% mandatory pre-deposit for filing GST appeal can be made from from credit ledger

GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society