Case Laws

Raw materials and inputs required for the production or finished goods should not normally be attached by the department u/s 83

Supply of food by eating joints/central kitchen falls under ‘restaurant service’ under SAC '9963' attracting 5% GST

Educating and training physical, mental and spiritual practices of Yoga attracts 18% GST under SAC '9997 23'

Power of summons u/s 70 are not beyond the competence of legislature

Rejection of refund without recording any reasons is liable to be set-aside

ITC is not available on an invoice issued in the FY 2020-21 for Services provided in the FY 2018-19

Transaction of hiring/leasing of buses by APSRTC to the Public Transport Division (PTD) of Government of AP is eligible for exemption

Service of installation, testing, commissioning and electrical works attached to a concrete base is not works contract

Paid education content used by health care professionals to fulfill a mandatory demand by their professional body is not exempt

5% GST on supply of Outboard Motors to unregistered fishermen