Case Laws

Supply of ambulances attracts 28% GST under HSN '8703'

Replacement parts supplied during the warranty period are not liable for GST. ITC is eligible on them.

GST applicable on works contract services provided for the construction of a jetty for the Indian Coast Guard

GST applicable on works contract services provided for the reconstruction of a jetty for the Indian Navy

RCM on payment made to the Government of Kerala for the change of description of land from wetland to ordinary land in revenue records

Eligibility of ITC on deposit works by KSEBL

Advance Ruling obtained by suppressing the fact that the question raised was already pending before DGGI, is void ab-initio

Delay in issuing the SCN cannot be a reason to continue attachment under Section 83

GST is not leviable on the amount representing the employee’s portion of canteen charges recovered from the employees and paid to the canteen service provider

Providing service by branch office in one State to head office in another State through employees who are common to the company constitutes supply of service