Case Laws

Service of printing of lottery tickets and stationery items like Diary, Calendar etc supplied by the applicant to the State Government are not exempted

"Gomaya Samidha – Patanjali Ayurved ka Utpad" is leviable to GST @5%

GST on discount received through credit notes. No ruling can be given in the absence of sufficient information

GST on the activity of sale of apartment prior to 08.11.2019

Courses conducted by Indian Institute of Infrastructure and Construction (IIIC) are eligible for exemption from GST

Leviability GST on the value of supply of medicine, implants and other supplies issued to patients under various scenarios

In the event of cancellation of residential flats by any customer, the relevant date for filing of refund applicationis the date of payment of tax as prescribed in clause (h) of Explanation 2 of Section 54

Sale of developed plots without receiving any advance for undertaking development activities is neither a supply of goods nor a supply of service.

Aerobic micro organism used as a biological agent to reduce the requirement of cement in concrete applications falls under HSN '3824 40' attracting 18% GST

Tax administration of the State should not invoke IPC provisions without application of mind