Case Laws

Exemption provided to the outward supplies does not have a bearing on the GST liabilities under RCM on the inward supplies

Applicant under Marginal Scheme can claim ITC on the expenses like Rent, advertisement expenses, commission, Professional expenses

Date of filing refund application on common portal shall be treated as date of filing claim for refund. Not the date of submitting printout.

Department cannot refuse the release of the goods and the conveyance if provisions of Section 129 (1)(c) are complied with

Exemption on conservancy/solid waste management services provided to Howrah Municipal Corporation

Industrial safety belt would be classified under HSN '6307 20 90'

Providing services of shifting of electrical utilities only cannot be regarded as services by way of construction of road

Telangana AAR cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state

Tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for ITC

18% GST on job work charges relatable to manufacture of Alcoholic liquor