Case Laws

Penalty u/s 129 not applicable where address on Invoice is added to Registration Certificate post detention

No GST on 'Treated Water' obtained from STP. AAR ruling set-aside.

Only the services undertaken for Government for which the consideration is in the form of grants, are exempt

No GST on RCM basis under section 5(3) of the IGST Act on commission paid to the Overseas Commission Agent.

'Versa Solar Pump Drive' being a convertor is classifiable under CTH '8504 40 90'

Compliance of the necessary ingredients/conditions is sine qua non for invoking Section 83

Escalated value shall be added to the taxable value u/s 15

Composite supply of works contract involving predominantly earth work supplied to Railways attracts 5% GST

‘PSA Medical Oxygen Generation Plant‘ is Classifiable under CTH '8421 39 90' attracting 18% GST

Motor Vehicle Registration fee, Motor Vehicle life Tax and RTO charges form part of the supply of Leasing services