Case Laws

Supply of works contract service of dredging of Lake to a Government Authority attracts 5% GST

Mistakenly entering clearing agent name as consignee name in E-Way Bill attracts minor penalty only

Cancellation of registration resulting from an incomplete show-cause notice cannot be sustained

Carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability is not allowed

Renting of e-bikes/bicycles without an operator is classifiable under SAC 9973. AAR ruling set-aside

Once an SCN is issued, the documents/records which have not been relied upon, should be returned to the party.

No liability of tax on diagnostic and treatment services rendered to Hospitals/ Laboratories/ biobanks registered in foreign countries

ITC not available on goods and services used for carrying out the activities (Civil Work and External Developmental Works) for setting up of MRO facility.

Value of the taxable supply of manpower services shall be the total bill amount inclusive of actual wages of the manpower and any other service charges

18% GST on providing manpower services to Kuvempu University