Case Laws

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

Reimbursement of stipends paid to trainees from industry partners under their skill development programs is not liable to GST

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.

Fish finders do not qualify as integral parts of vessels

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

PVC raincoat would fall under HSN 3926 attracting 18% GST

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

No GST on reimbursement of electricity charges on actual basis