Case Laws

Nashik Cambridge Pre-school is entitled for Nil rate of tax on the supply of Pre-school education service to its students against fee

Supply of goods to the International passengers going abroad cannot be called 'Export'. AAR ruling upheld.

AAAR cannot condone delay in filing appeal beyond the stipulated period.

GST rate on supply of food & beverages whether in trains or at platforms (static units), will be 5% without ITC. AAR ruling set-aside

Supply of Occupational Health Check-up service (OHC) to employees of various business entities is exempt. AAR ruling modified.

Paintings are classifiable under Heading 9701

Steel Authority of India Ltd., SAIL is a ‘Government Entity’

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller. HC ruling upheld.

GST on activity of providing the hostel on the rent to various students

ITC available on service tax paid under RCM after the appointed date of July 1, 2017