Case Laws

GST paid on the purchase of demo vehicles cannot be availed as ITC. AAR ruling upheld.

Marine tight cables are integral parts of warship. Reduced GST@5% is applicable. AAR ruling set-aside.

Arranging sales to buyers located outside India is not an 'Export of Service'

ITC on input of any goods or services including works contract service used towards construction of immovable property

GST is not applicable on amount recovered by the Applicant from employees for usage of bus transportation facility

ITC not available on the vehicles used for business purposes such as Marketing Fleet, Sales Fleet, Press Fleet, Training Fleet

“Switch Board Cabinet”, specially meant for the Railways, are integral part of the coach and rightly classifiable under chapter heading 8607

DGGI officers entitled to issue summons under Section 70 of the CGST Act

Reversal of ITC u/s 17(5)(h) by the revenue, in cases of loss by consumption of input which is inherent to manufacturing loss, is misconceived

Services provided to JWDS (Jharkhand Women Development Society) would not qualify for exemption