Case Laws

Confiscation u/s 130 can be initiated only if the applicable tax and penalty are not paid despite an order being passed u/s 129

Advance ruling application is not maintainable where notice u/s 73 is already issued by concerned authorities on the same subject matter

GST not applicable on services provided To Horticulture Dept. for Cleaning and Transportation of Garbage

GST on supply of various goods and services to DMRC from different Cost Centres

Advance Ruling cannot be given on whether donation amount is taxable under GST or not

Supply of Services Bangalore Water Supply and Sewerage Board attracts 18% GST

Karnataka Text Book Society is NOT an educational institution

Printing question papers, admit cards, SSLC Pass Certificate etc for the KSEB and utilized for the conduct of examinations is exempt

‘Go-karts’ meant solely for the purpose of joy riding or recreational purpose are classifiable under HSN '9508'

Education and training of the farmers for cultivation of plants / trees through 'mara mitras' is exempt