Case Laws

E-rickshaw, when sold without battery, is still classifiable as an ‘electrically operated motor vehicle’ under HSN 8703

GST liability on sale of vehicle, spares etc. can be discharged by utilizing the ITC on purchase of demo vehicle

Toll charges are liable to be included in the value of outward supply of rental services of road vehicles for transporting employees

Non-Submission Of Certified Copy of GST Order Appealed Against Within 7 Days Is A Mere Technical Defect

Services provided to Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority

GST Rate on works contract services provided to Malabar Cancer Centre

Summary of Show Cause Notice in Form DRC-01 is not a substitute of show cause notice under Section 74(1).

Stipend paid by the Industry Partners to the applicant to be further paid to the trainees in full does not attract GST

5% GST on marine engine (HSN: 8407) and its spare parts which are in-turn parts of fishing vessel (HSN: 8902)

Geotechnical investigation, architectural and engineering design services provided to Public Works Department exempt from GST