Case Laws

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

GST on reimbursement received towards stipend paid to trainees on behalf of Industry partner

GST on various Antique items

Exports from SEZ eligible for refund of accumulated ITC

Coating activities performed on goods belonging to the principal qualify as Job Work