Case Laws

Leasing services provided by Indian Railways for Land Development attracts 18% GST. AAR ruling upheld.

Vaccine Carrier & Vaccine Cold Box fall under chapter subheading '3923 10 30' attracting rate of tax @ 18%

Online tests coupled with minimum human intervention in terms of scoring are within the purview of OIDAR. AAR ruling set aside.

Conservancy service provided to defence establishments is exempt from GST

Logix Infrastructure Pvt. Ltd guilty of profiteering for not passing on the benefit of additional ITC available to them

Ruling cannot be given on the documentation required for the supply of goods or services to SEZ units

Advance ruling can't be given in respect of goods that are not yet manufactured. AAR ruling upheld.

Orders passed without hearing the petitioner are not legally sustainable

No ITC can be claimed on purchase of Paver Blocks laid on Land. AAR ruling upheld.

Department to consider the petitioner’s representation for grant of retrospective registration