Case Laws

Manpower Services: Employer portion of EPF and ESI to be included in the value of supply

Children’s scooters, smart tricycles and kick scooters – in which physical force is the primary action but they also have electronic circuits or parts for providing lights, music, etc. should be taxed as electronic toys.

Where a promoter exercises option to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 03/2019-Central Tax (Rate) , there is no scope to pay tax at a reduced rate of 1% or 5%

Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies

Cancellation of Registration; Delay in filing appeal; Writ petition dismissed

Supply of cooking gas through pipeline from the gas banks installed at the project premises is a composite supply along with maintenance service

GST is leviable on sale of land after developing by way of erecting a civil structure or a building or a complex

Aluminium Composite Panel/Sheet is covered under HSN Code 7606 attracting 18% GST

No ITC on inputs/services procured and intended to be distributed as gifts to the retailers for sales promotion

Revocation of cancellation of its registration should be decided by following principles of natural justice