Case Laws

GST is applicable on the sale of developed land. AAR ruling set-aside.

Registration restored as Show Cause Notice for Cancellation of Registration is Vague

Unutilised credit on the date of accident can be transitioned

Ruling can only given either on an ongoing or a proposed activity as on date of filing the application

GST not leviable on part consideration of employees’ refreshments

Bus body building on chassis owned by GST registered customer is Job work

GST on supply of works contract predominantly involving earth work

GST is not leviable on free bus transportation facility provided to employees

“Anna Malai Mithai” will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST.