Case Laws

No ruling can be given where the applicant is the recipient

No GST on stipend amounts payable by the Industry Partners to the Trainees

PV DC Cables liable fall under HSN '8544' and liable to GST at 18%

Notice as well as the impugned order cannot be passed on the same date

Refund of IGST Paid Under Ultra Vires Notification Entry Must Be Granted

ITC on GST paid on the transaction wherein refrigerated vehicles returned empty during return journey is admissible

GST on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET)

GST is payable on forest permit fee on reverse charge basis

No profiteering established as all the events such as RERA Certificate, booking, construction activity and receipt of payments has taken place in the post-GST era

No profiteering where Completion Certificate for the project was issued before the appointed date