Case Laws

GST is not applicable on payment of notice pay by an employee to the applicant-employer in lieu of notice period. AAR ruling reversed.

Train Collision Avoidance System (TCAS) falls under HSN ‘8530’

Printing of pre-examination material items like Question Papers, OMR Sheets etc is exempt from GST

No application for refund shall be rejected without giving the applicant an opportunity of being heard

Application rejected as the proceedings are pending under Chapter-XIV of the CGST Act regarding the question raised by the applicant

ITC is not allowed if concessional rate of 5% GST is opted for passenger transport in Air conditioned buses as stage carriages

GST is not exempt on renting of property to Govt. for under-privileged girls in absence of proper info

GST is not exempt on renting of property to Govt. for under-privileged girls in absence of proper info

Registration is required in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse

TDS provisions under the section 51 are applicable where the supply is not exempt