Case Laws

Health-care services provided to patients at their residence through qualified nurses are exempted from GST

Educational assessment examination (ASSET) with its variants provided to school/educational organization is exempted from payment of GST. AAAR ruling set aside.

ITC to the extent of cost borne by the applicant is admissible on GST charged by service provider on hiring of bus/motor vehicle

Supply, erection and commissioning of lifts tailor-made as per customer specifications falls under SAC '9954 66'

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106. AAR ruling upheld.

Fair Trade Premium forms part of the value of taxable supply of the goods supplied and the applicant is liable to pay GST on it.

Naturopathy service being offered is actually a composite supply of Accommodation, Food and Therapy with accommodation being the principal supply.

Interest liability under dispute cannot be determined without initiating adjudication proceedings under sections 73 or 74

Liquidated damages recoverable on account of delay in commissioning a project qualifies as ‘supply’

Technical glitch should not deprive a taxpayer of his ITC claim