Case Laws

GST not leviable on subscription fees collected from the club members subject to the amendment to the CGST Act by section 108 of the Finance Act 2021

Power to order a provisional attachment of the property of the taxable person including a bank account is draconian in nature

GST is payable on the supply of rice even if brand name is not registered

Provisional attachment u/s 83 cannot be resorted to when proceedings initiated are u/s 79 (Recovery from third party)

Recipient of Goods/Services cannot seek advance ruling

Railways is bound to pay GST on the license fee collected to run vehicle parking in their premises

ITC cannot be availed on distribution of promotional products to distributors. AAR ruling set-aside.

18% GST on reimbursement of EPF and ESI to the manpower supplier

Pharmaceutical Reference Standards (Prepared Laboratory Reagents) are classified under Tariff Item 3822 00 90 and attract 12% GST

Supply of books from the warehouse located in non-taxable territory to the customers located in non-taxable territory without them entering into India by does not amount to supply