Case Laws

Providing service of regasification of LNG owned by applicant's customers would amount to rendering of service by way of Job Work

GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use

Gujarat State Road Development Corporation is a Government Entity as defined in Notf 31/2017-CT(R)

Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R)

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake the mandatory CSR activities

SEZ unit is eligible to claim refund of unutilized Input Tax Credit (ITC)

No GST on Vocational Training Courses conducted by Leprosy Mission Trust of India

GST exempt on Comprehensive facility management services provided to Government hospitals

No ITC on the invoices raised in period Jan-Mar 2020,for which the supplier has furnished forms GSTR-1 and GSTR-3B in the month of November’20

GST is leviable on residential land provided on lease basis.