Case Laws

GST Council to issue advisory to the states regarding implementation of the system of electronic (digital) generation of a DIN

Voluntary Payment of tax u/s 129 doesn't debar a dealer from filing an appeal u/s 107

Place of supply is the location of recipient in case of construction of Immovable property outside India. AAR ruling upheld.

GST on products manufactured under the licences issued by AYUSH

Reason for cancellation must be disclosed in the SCN cancelling Registration

No exemption on services rendered to charitable or religious trusts

GST on works contract services provided to Hyderabad Metropolitan Water Supply and Sewerage Board

AAR cannot give a ruling on the geographical limit of the city of Hyderabad as per Notification No.3 of 2019 – GST Rate

Provisional attachment order must comply with the jurisdictional prerequisites which are embedded in Section 83

GST on printing leaflets and packing materials