Case Laws

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

GST on the supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine

Income earned from conducting guest lectures attracts 18% GST

Submarine Fired Decoy System falls under HSN 8906 attracting 5% GST. AAR ruling Set-aside

‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18%

‘Mango Pulp / Puree’ is classifiable under Tariff Item '0804 50 40' and chargeable to GST @ 18%