Case Laws

Supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract

AAR application cannot be admitted when an investigation is already initiated

Provisional attachment order survives only for a period of one year in view of Section 83(2)

Shapoorji Palonji profiteered on the supply of flats by denying the benefit of ITC to the buyers

Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST. AAR ruling upheld.

Application rejected as the applicant to appear before the Authority

Interest charged for delay in delivery of goods is taxable

GST on construction of Affordable Groups Housing Colony

Coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT

Printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of same is a composite supply in which supply of printing service is the principal supply