Case Laws

No TDS when supply takes place between persons notified in Notf. 73/2018-Central Tax

Impending proceedings under Section 74 cannot be a ground to exercise power under Section 83 for the provisional attachment

Educational assessment examination (ASSET) with its variants provided to school/educational organization is not exempted from payment of GST. AAR ruling set aside.

Payment of settlement fees against demand made by foreign entity attracts GST under RCM

GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices

Rajasthan Urban Drinking Water Sewerage & Infrastructure Corporation Limited (RUDSICO) is not a Governmental authority

GST rates on supply of solar energy products

Supplies made by the Cost Centres of the applicant do not form a composite supply. AAR ruling set aside.

High Courts shouldn't entertain writ petitions in cases with appeal remedy

Amendment to Section 140 prescribing time limit to claim Transitional Credit does not effect the right to avail Transitional Credit