Case Laws

Online/Offline tendering will be considered as Supply of Services under SAC 9997

Applicant society and its members are 'distinct persons' in view of the amended Section 7. GST payable on maintenance charges.

E-way bill applicability, ITC to Defence formations & Ordnance factories-

Refund of IGST paid on ocean freight is allowed

Petitioner allowed to pay the interest liability in installments in view of the pandemic situation arising out of Covid-19

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

‘Poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10

Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity

Charitable trust is required to obtain GST Registration for the medical store run by it when the aggregate turnover exceeds threshold limit