Case Laws

Supply of manpower to a Municipal Corporation for collecting parking fees is not exempt from GST

Where higher and lower rates of duty drawback are the same, IGST refund is payable

Supply of staff for cleaning the District Collector’s office premises is not exempt from GST

Ruling on classification of Tyre Pyrolysis Oil cannot be given as the applicant failed to submit the composition of the product

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

Advance ruling is disposed off as withdrawn certain clauses of the MOU have been mended due to slow down of the business

SCN for rejection of a Refund should mention the specific reasons for the proposed rejection

AAR cannot rule on entitlement to GST refund if amount is not adjustable from future liability of GST

Violation of the provisions of Section 171 (1) is not covered under Section 122 (1)

Caroa Properties LLP not guilty of profiteering i.r.o supply of flats in projects namely 'Golf meadows Godrej City Phase II' and 'EWS'.