Case Laws

Taxable value of construction of immovable plots without occupancy certificate needs to be determined as per the transaction value

No intent to evade the tax can be established u/s 129 for minor mismatch in the quantities

Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of applicant

Advance Ruling cannot be given to a person over whom the authority has no territorial jurisdiction

Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) attract 5% GST

Supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning is a works contract @ 18% GST

Supply of services provided to State educational boards by way of services relating to conduct of examination are entitled for exemption

No GST on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities

Naturopathy, yoga provided by a Resort as total package will attract GST. AAR ruling upheld.

7% interest payable on delayed IGST Refund