Case Laws

Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied

Notification 56/2023 - CT Invalidated, Cases Remanded for Fresh Adjudication

Supply of cattle feed for direct use qualifies for exemption. Supply meant for further processing into other products does not qualify for exemption

Online Training Services Under NSDC Scheme are Exempt from GST

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

GST Not Payable on Transfer of GIDC Leasehold Rights. Transfer of Leasehold Rights as Immovable Property upheld.

Generating Part-B of an E-way bill is not a mere formality but a mandatory condition

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

Taxpayer reply not needed when all necessary details and records are available with the department

GST on Frozen Chicken Depends on 'Institutional' End-User, Not Supply Channel