Case Laws

GST is applicable on the Common Area Electricity charges collected, on actual basis from the residents of the apartment complex

Distributor of products guilty of profiteering for not passing on the benefit of ITC reduction

Project falls within Chennai Metropolitan area and hence the same cannot be considered as located in city or town other than Metropolitan Cities

No ITC on solar power panels used for generating electrical energy

No Profiteering by Sri Dutt Constructions

Nandi Infratech Pvt. Ltd guilty of profiteering for denying the benefit of additional ITC to its customers

No profiteering if date of commencement of the project is after the inception of GST

"Eco-friendly expandable paper wrap (honeycomb paper for wrapping)" falls under HSN '4823 90 13'

Provisional attachment order quashed as neither an opinion was recorded nor any tangible material was referred to

GST on works contract services provided i.r.o construction of Police Station, houses under PM Awas Yojana & Smart City project