Case Laws

GST on street lighting activity undertaken under the Energy Performance Contract

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c).

GST on subsidized goods supplied under the rooftop solar project

Incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ are liable to GST

Cannot pronounce advance ruling based on limited available information

Activity of agreeing to part-with the leasehold interests held by the applicant is ‘Supply’

GST on Marine diesel engine, and parts thereof supplied exclusively to ship building companies / shipyards or Indian Navy

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Roof Solar Plant, Architect Service and Interior Decorator fees.

Job work of pharmaceutical Drugs attracts 12% GST under SAC 9988

ITC is not available on GST charged by service provider on canteen facility provided to employees working in a factory