Case Laws

12% GST on Composite supply of works contract provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro

Proportionate claim of input tax credit for procurement of capital goods can be made for power generation business

GST on affordable residential housing project

Printing of content provided by the customer on PVC banners and supply of such printed trade advertisement material is supply of goods under HSN 4911 10. AAR ruling set aside.

CA, CMA Coaching Institutes are not exempted from GST. AAR ruling upheld.

Street lighting activity under the Energy Performance Contract amounts to composite supply where the principal supply is that of supply of service. AAR ruling set aside.

E-way bill available with the vehicle at the time of detention did not contain the correct description. Authorities to decide the case on merits.

No taxable event in mere stock transfer of goods across states

Blocking of electronic credit ledger citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A

PIL cannot be filed for the reason that investigating agency was not able to conclude the investigation within time