Case Laws

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

Composite supply of work contract involving pre dominantly earth work provided to a Government Entity attracts 5% GST

ISD mechanism is meant only for distributing the credit on common invoices pertaining to input services only and not goods

Laboratory Reagents are covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate)

ITC not available on purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion

Catering of food, banquet facilities and combination of both in self owned marriage and party halls is not covered under Outdoor Catering

Effective date of a Notification is the date of its publication in the Official Gazette

No GST on amount received from Head Office as reimbursement for payment of salary, expenses like rent, security, electricity, travelling, etc