Case Laws

Service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts 12% GST

Garnishee notice is stayed where appeal has been filed u/s 107

Pre-designed software made available through the use of encryption keys is ‘goods’ and classifiable under HSN 8523

Supervising the handling & transportation of “agriculture produce” belonging to the FCI, from railhead to the warehousing station attracts 18% GST

When a proceeding has been initiated by the Central authorities, the State cannot step into the same.

Leasing/renting of individual bed rooms in an apartment to the occupants does not qualify to be 'Renting of Immovable Property'

Service of 'Cold storage of Tamarind inner pulp without shell and seeds' is not exempt from GST

Notice for recovery of interest should be issued in Form GST DRC 07

Catering food to students of Industrial Training Institute under the scheme sponsored by the State Government is exempt

Petitioner to appear before concerned officer for the purpose of reconciliation of alleged variation in stock