Case Laws

Pure services supplied by the applicant to MMRDA exempt from GST

Recovery of an amount towards Top-up and parental insurance premium from the employees doesn't amount to Supply

Services rendered by 'Airbus India' to its holding company Airbus Invest SAS, France, would NOT qualify as "export of service". AAR ruling upheld.

Driver cab air-conditioner unit for EMU/MEMU trains supplied to the Indian Railways only falls under HSN 8607

No registration needed in the state where work order is executed when the same is issued against premises registered in another state

GST is not applicable on payment of notice pay by an employee to the applicant-employer in lieu of notice period. AAR ruling reversed.

Train Collision Avoidance System (TCAS) falls under HSN ‘8530’

Printing of pre-examination material items like Question Papers, OMR Sheets etc is exempt from GST

No application for refund shall be rejected without giving the applicant an opportunity of being heard

Application rejected as the proceedings are pending under Chapter-XIV of the CGST Act regarding the question raised by the applicant