Case Laws
Time of supply in case of ‘Deposit Works’ being executed by the applicant would be the time of receipt of funds from the client. AAR ruling upheld.
June 29, 2020
Alcohol based hand sanitizers are classifiable under HSN 3808. 18% GST applicable.
June 29, 2020
DGGI is directed to conclude the investigation in the case of wrongful availment of ITC within a period of three months
June 29, 2020
Supply of service by local branch of a foreign entity is not import of service. Reverse charge not applicable.
June 29, 2020
Pivotal Infrastructure guilty of profiteering on the supply of flats
June 26, 2020
Vijetha Supermarkets profiteered on the supply of Frozen Green Peas by not reducing the GST Rate.
June 26, 2020
Real estate firm Emaar MGF guilty of profiteering on the supply of flats
June 25, 2020
Interest amount as well as penalty and further investigation with regard to profiteering by Phillips India on the sale of "Food Processor" STAYED
June 25, 2020
ITC of GST charged on Lease Premium Charges , Annual Lease Rentals and Maintenance Charges is not available
June 24, 2020
Supply of Poultry Meal and Poultry Fat attracts 5% and 12% GST respectively
June 24, 2020