Case Laws

Process of body building by fabrication and other processes carried out on chassis of motor vehicle owned by others is a supply of service

Selling of residential flats before the date of completion certificate attracts GST

Educational assessment examination (ASSET) with its variants provided to school/educational organization is exempted from payment of GST

Cost of land that is being transferred to the flat buyers on inclusive of land or undivided share of land basis cannot be deducted as a whole

Granting mining lease for extracting “Stone along with associated minor minerals” falls under SAC '9973 37' and attracts 18% GST on RCM basis

Amount recovered as reimbursement from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services

‘Sprayer pumps’ fall under HSN '8424 81 00' and attract 12% GST

‘Fly Ash Bricks’ are classifiable under Tariff item '6815 99 10' and attract 18% GST

‘Maize Bran’ falls under HSN '2302 10 10' and attracts 5% GST

‘Micromanipulator system’ is classifiable under HSN 9011 and attracts 18% GST