Case Laws

Fabrication of steel structures and delivery thereof at the site with applying a coat of paint to the steel structures after erection is 'Mixed Supply'

Proceeding restored to the third respondent for adjudication permitting the petitioner to file its detailed objections

Concessional rate is not applicable on supply of works contract meant predominantly for use in commerce, industry etc. AAR ruling upheld.

Amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid is not taxable

GST on lotteries is constitutional

If the order in FORM GST DRC­07 is withdrawn, a summary of the rectification order is to be uploaded electronically in FORM GST DRC­08.

Section 6(2) doesn't bar an officer to invoke power under Section 70

Order served on truck driver is not a valid service u/s 169

Assessment orders passed u/s 74 subsequent to best judgement orders will govern the assessment

Prasad Media guilty of profiteering