Case Laws

No simultaneous investigation by the state authorities while the central authorities are already seized of the matter

Financial assistance received from a foreign holding company in relation to training of various skilled and unskilled categories is subject to GST

Supply of food and beverages from the counter with no facility to consume the same in the premises, shall be categorized as supply of goods

Construction of IIT Director's Bungalow enjoys exemption provided under Notification No. 11/2017-C.T. (Rate). AAR ruling set-aside.

Authorities to grant the final registration certificate under the GST Act with effect from 1st July 2017

“Switch Board Cabinet” merits classification under HSN 8537

Authorities to accept rectified Form GST TRAN-1 electronically or accept the manually filed form GST TRAN-1 with necessary corrections

Refund u/s 54 cannot be rejected without issuance of an SCN

Supply of online games sent by an email attachment or via a secure link to customers in India will attract GST@18%. AAR ruling upheld.

GST on goodwill paid to the partners at the time of retirement. Application withdrawn