Case Laws

Turf clubs liable to pay GST only on the commission

Imposition of IGST on oxygen concentrators imported by individuals as gifts for personal use, is unconstitutional - STAYED

GST leviable on Water and electricity charges and notional rent of the land, provided free of charge by recipient

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