Case Laws

TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceed Rs. 2.5 Lakhs.

Minor penalty imposable for clerical mistakes in E-Way Bill

Works Contract to construct the IIT Bhubaneswar Campus on turnkey basis is entitled for concessional rate of 12% of GST

Transfer of land, held under lease by FDCM, towards Kolsapada Minor Irrigation Project is a supply of service

Security Services rendered to various sites of Municipal Corporations are exempt from GST

Credit to be transferred through form GSTR 3B as form GST ITC-02A was not available on the portal

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