Case Laws

Advance ruling can be given on question relating to claim of ITC on Common Services as it falls under Section 97(2)(d)

Telangana Value Added Tax (Second Amendment) Act, 2017 is unconstitutional

International Inbound Roaming Services (IIR) and ILD Services provided to Foreign Telecom Operators (FTOs) is export of service

AAR cannot answer if GST registration should be retained or surrendered

Karnataka Secondary Education Examination Board is an educational institution

Providing space on web-portal for advertisements by a foreign entity classifiable under SAC '9983 65'

Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY qualify as Pure Service

GST paid on inputs/input services procured for promotional scheme are ineligible for ITC

Date of uploading Form DRC 07 should be taken as a relevant date for ascertaining the period of limitation in case of appeals.

Contracts entered into with various city corporations towards supply of pure services in relation to Solid waste management are exempt