Case Laws

ITC on GST paid on the transaction wherein refrigerated vehicles returned empty during return journey is admissible

GST on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET)

GST is payable on forest permit fee on reverse charge basis

No profiteering established as all the events such as RERA Certificate, booking, construction activity and receipt of payments has taken place in the post-GST era

No profiteering where Completion Certificate for the project was issued before the appointed date

Medical insurance premium taken to provide health Insurance to the employees is not eligible for exemption

Commodity ‘Diesel’ is excluded from levy of GST

GST not applicable where monthly maintenance charged per person is Rs. 7500/- or less even if the annual turnover of the RWA is greater than Rs.20 lakhs

Application liable to be rejected where investigation is initiated before the hearing for disposal

Provision of lodging and boarding to students undergoing training under healthcare related vocational program is not a Composite Supply