Case Laws

Interest on the credit facility allowed by the applicant is part of the value of taxable supply and shall be liable to GST

GST applicable on drugs supplied to hospitals and PHCs

"Solid Waste Management" services provided to Tirumala Tirupati Devasthanams are NOT exempt

Printing of question papers, OMR sheets, answer booklets for conducting of an examination by the educational boards is exempt

Renting land for Fish/Prawn Farming attracts 18% GST

Time limit for making application for revocation of GST cancellation in view of Notification 34/2021-CT

Cancelled registration can be restored by levying penalty

Constitutional validity of GST levy on ground rent/rental/Lease payments

Renting of immovable Property Service provided to PCSCL, a Government Entity is not exempt from GST

'Physical fitness' training and 'summer coaching' are not eligible for exemption under Entry No. 80 of Notification 12/2017-CTR