Case Laws

No GST exemption on accommodation to pilgrims outside religious place by charitable trust

Treatment of patients suffering from substance use disorder (SUD) as outpatients is NOT exempt from GST

Issuance of notice in Form ASMT-10 by Deputy Commissioner without authorization of Chief Commissioner lacks authorization and hence liable to be quashed.

Supply of medicines and other procedures to in-patients admitted to hospitals for treatment is a composite supply of healthcare services

Duty Free Shops, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional

Penalty under Section 129(3) cannot be imposed without providing a personal hearing

Applicant means any person registered or desirous of obtaining a registration under the Act. It includes recipients as well.

Only supplier of the services can file an application for Advance Ruling

Where customers bear the costs of material and execution work, and the applicant only charges for supervision, GST should be charged solely on the supervision fees.

Opportunity needs to be given to the petitioners for reconsideration of their claim for refund