Case Laws

Time lost due to technical glitches on GSTN Portal must be excluded for calculating GST appeal filing limitation

Application for revocation of the cancellation of registration is permitted in physical form

Case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant

GST on the construction of railway infrastructure facilities

Installation of Highway Lighting System is not Construction Services. Attracts 18% GST.

Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form either electronically or manually

Services provided to an educational institution i.r.o Recruitment Examination (for recruitment of employee) and Semester/Course examination are not exempted

Concessional rate of 0.75% CGST is applicable only to the promoter in respect of the Construction of affordable residential apartments

Legality of SCN and OIO based on mismatch in ITC

'Support services for water transport' are classifiable under SAC '9967' attracting 18% GST