Case Laws

Subsidized deduction made by the company from the employees' salaries for availing food in the facility is not considered a supply under GST.

GST is not leviable if goods are supplied as free replacements under a guarantee period without any consideration

Maintenance and Repair of MERMOZ system is classifiable under SAC '9987 19'

Services of spraying of agrochemicals provided by the applicant to the farmers is an exempted supply

Delayed refund due to short coming of the software must be paid with interest

Reimbursement of expenses at actual cost which are incurred by the employee staffs on behalf of Company is not liable to GST

Supply of goods prepackaged and labelled in packages of less than or equal to 25 kg is liable to GST

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum attracts GST

Garbage Tipper vehicle for the transport of the goods would fall under HSN '8704 90 90'

No ITC on connector pipeline connecting the storage tanks to the refueller