Case Laws

Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST.

Contributions made towards DMF & NMET are not separate transactions but are on account of the supply made & are directly linked to the royalty payable

Availment of ITC u/s 140(1) is a concession attached with conditions of its exercise within the time limit

Supply to RVNL by way of erection, commissioning, installation, completion etc. of SCADA System attracts 12% GST

Practitioners administering Ayurveda treatment must be "authorized medical practitioners" in order to claim GST exemption

Section 129 does not empower detention of goods for their mere misclassification

Fusible interlining cloth is classifiable under Heading 5903. AAR ruling upheld.

Reckitt Benckiser India guilty of profiteering on the supply of "Dettol HW Liquid Original 900 ml"

Depositing timber/wood with the Government Timber Depot for disposal as per the provisions of the Karnataka Forest Act will constitute a supply. AAR ruling upheld

Agricultural Produce shall not include further processed produce other than such processing is done by a cultivator which does not alter its essential characteristics