Case Laws

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

No GST on Onion Market Fee

Development, maintenance, housekeeping, and security of the Railway Goods Shed is a mixed supply

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

Best Judgment Assessment: Right to File Returns Beyond 30-Day Limit Condoned

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Nominal recoveries made from employees for both canteen services and the provision of bus transportation constitute taxable supplies, and ITC on related expenditures is not available

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

Geometry Compass Box is a mixed supply falling under HSN '9017 80 10' attracting 18% GST

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings