Case Laws

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

No occurrence of ‘supply’ in respect of movement of goods between two units having the same GSTIN

Hostel Accommodation Charges per Hostel Seat provided to the students of University having value of service upto Rs. 1000/- per day would be eligible for exemption