Case Laws

GST Applicable on Municipal Property Services

No ITC goods and services used in constructing a Tie-in Pipeline to deliver re-gasified LNG to the National Grid

Supply of medicines and consumables to out-patients is taxable

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Goods verified in MOV-04 cannot be reassessed later

Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act

Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.