Case Laws

Reverse charge applicable on procurement of renting of immovable property services from an SEZ developer by an SEZ unit

12% GST on work contract services supplied by Sub-Contractor to main Contractor for Construction of Roads

GST on Auto Rickshaws services booked through the e-commerce platform challenged

High Court ruling that "GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act" is set-aside.

Plant & machinery and machine foundation are eligible for ITC

Officers penalised for harassing the assessee while granting Registration

GST leviable on contributions received by a club from the members for expending the same for meetings and other petty administrative expenses

GST on the activity of surface coating on new/used goods

Parts of diesel marine engine or genset supplied to the Indian Navy are chargeable to 5% GST

“Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST