Case Laws

Services related to pre-examination, examination, and post-examination work for educational institutions would be considered services relating to the conduct of examination and therefore exempt from GST.

Composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department for distribution under PDS is eligible for exemption

AAR cannot decide whether the delay in filing ITC -01 can be condoned

Refund cannot be rejected merely on technicality and that too when the substantive conditions are satisfied

Activity of electric vehicle charging amounts to the supply of services under SAC '9987 14' attracting 18% GST

PG/Hostel Rent paid by inhabitants do not qualify for GST exemption

Interest on delayed payment should be included in the value of supply

No penalty for expiry of e-way bill if there is no intention to evade tax

R&D services provided to overseas entity on the product samples provided to the applicant in India is 'export of services'

GAAR does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.