Case Laws

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

Penalty and Interest u/s 73 & 74 are attracted only when ITC is wrongfully availed AND utilised

Term “subsequently held” in section 77 covers cases where the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State or inter-State respectively

Assessee allowed to pay dues in installments

Sale of space for advertisement when it is supplied along with the artwork attracts 18% GST under SAC '9983 66'

Marine engine of heading 8407 and heading 8408, and parts thereof of heading 8409 attract 5% GST

Provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply