Case Laws

Food supplied to Hospitals i.e. Government Hospital, Private Hospitals and Autonomous Bodies on outsourcing basis attracts GST

EPC services provided to OPTCL do not enjoy the benefit of Concessional Rate of 12% as the works are used for commercial purpose

Facilitating rehabilitation of survivors of violence on women does NOT amount to supply

NCLT appointed liquidator must pay GST on the sale of assets of a defunct company

Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa amounts to inter-state supply

Time of supply in case of ‘Deposit Works’ being executed by the applicant would be the time of receipt of funds from the client. AAR ruling upheld.

Alcohol based hand sanitizers are classifiable under HSN 3808. 18% GST applicable.

DGGI is directed to conclude the investigation in the case of wrongful availment of ITC within a period of three months

Supply of service by local branch of a foreign entity is not import of service. Reverse charge not applicable.

Pivotal Infrastructure guilty of profiteering on the supply of flats