Case Laws

AAR cannot answer if GST registration should be retained or surrendered

Karnataka Secondary Education Examination Board is an educational institution

Providing space on web-portal for advertisements by a foreign entity classifiable under SAC '9983 65'

Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY qualify as Pure Service

GST paid on inputs/input services procured for promotional scheme are ineligible for ITC

Date of uploading Form DRC 07 should be taken as a relevant date for ascertaining the period of limitation in case of appeals.

Contracts entered into with various city corporations towards supply of pure services in relation to Solid waste management are exempt

Supply of Medicines used in the course of providing health care services to in-patients is a composite supply of In Patient Healthcare Service

'Place of Supply' in relation to vessel support services provided to foreign vessels

Refund of accumulated ITC u/s 54(3)(ii) is allowed irrespective of the fact the input and output supplies are the same