Case Laws

Renting of immovable Property Service provided to PCSCL, a Government Entity is not exempt from GST

'Physical fitness' training and 'summer coaching' are not eligible for exemption under Entry No. 80 of Notification 12/2017-CTR

Services provided to NMMT by way of supplying, operating and maintaining air-conditioned electrically operated buses are exempt

AAR cannot give a ruling in on applicability of GST on High Sea Sales as it involves determining 'Place of Supply'

No justification for detention i.r.o goods taken back due to non-delivery as fresh e-way bills were issued

Nashik Cambridge Pre-school is entitled for Nil rate of tax on the supply of Pre-school education service to its students against fee

Supply of goods to the International passengers going abroad cannot be called 'Export'. AAR ruling upheld.

AAAR cannot condone delay in filing appeal beyond the stipulated period.

GST rate on supply of food & beverages whether in trains or at platforms (static units), will be 5% without ITC. AAR ruling set-aside

Supply of Occupational Health Check-up service (OHC) to employees of various business entities is exempt. AAR ruling modified.