Case Laws

Phillips India profiteered on the supply of “Food Processor"

Charitable trust is required to obtain GST Registration for the medical store run by it when the aggregate turnover exceeds threshold limit

Supply made under the Automatic Fare Collection (AFC) project would qualify as 'composite supply'

Benefit of concessional GST rate denied for affordable housing project in a township with a mix of other projects

Pure services provided to Govt are exempt if they are in relation to any function entrusted to a Panchayat (Article 243G) or a Municipality (Article 243W)

Laying of Optical Fibre Cables(OFC) for Railtel doesn't attract the benefit of 12% GST

Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not exempt

Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not exempt

Fuel Conversion Electronic Parts for Converting Vehicle From Petrol To Gas (CNG/LPG) and Vice-Versa fall under HSN 8708 99 00. 28% GST applicable.

Emaar MGF profiteered on the sale of flats by not passing on the benefit of additional ITC available to them post GST