Case Laws

Medical insurance premium taken to provide health Insurance to the employees is not eligible for exemption

Commodity ‘Diesel’ is excluded from levy of GST

GST not applicable where monthly maintenance charged per person is Rs. 7500/- or less even if the annual turnover of the RWA is greater than Rs.20 lakhs

Application liable to be rejected where investigation is initiated before the hearing for disposal

Provision of lodging and boarding to students undergoing training under healthcare related vocational program is not a Composite Supply

'Dried and Polished Turmeric' is covered under the definition of ‘Agriculture Produce’ and is exempted from GST. AAR ruling set-aside.

Sale of second-hand car attracts GST at 18% on price differential

Supply of manpower service for running & maintenance of the canteen is classifiable under SAC 998514 as 'Temporary staffing service'

‘Keer Kokil’ i.e. Tobacco pre-mixed with lime is classifiable under CTH '2401 20 90' attracting 28% GST

GST payable on complementary IPL tickets when provided to a related person or a distinct person