Case Laws

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

Services provided to NMMT by way of supplying, operating and maintaining air-conditioned electrically operated buses are exempt

AAR cannot give a ruling in on applicability of GST on High Sea Sales as it involves determining 'Place of Supply'

No justification for detention i.r.o goods taken back due to non-delivery as fresh e-way bills were issued

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.