Case Laws

GST on the supply of pure services to Zilla Panchayat, City Corporations, Education institutions and Rural Water Supply Divisions

Supply of branded sealed fruit bowl containing only cut fresh fruits attracts 5% GST

Services availed and utilized for acquiring land on lease is restricted under Section 17(5)

18% GST leviable on the supply of manpower services like Drivers, peons, Housekeeping etc to various State Government departments

Provision of subsidized lunch and refreshments to employees through contractors is NOT a supply

Cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is includable in the transaction value

Value of assets which are outside the purview of GST is required to be included in the value of assets for apportionment towards transfer of input tax credit in case of demerger in terms of Section 18(3)

Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST

Parallel proceedings by both the state and centre are allowed when the subject matter is not the same

Ambulances detained for not having E-way bill to be released upon furnishing of Bond with Bank Guarantee