Case Laws

ITC is NOT available on the project development services procured for development of SIPC (Smart Industrial Port City)

Biaxially Oriented Polypropylene Laminated PP (BOPP) Woven Sacks are classifiable under HSN 3923. Attract 18% GST.

Street lighting activity under the Energy Performance Contract amounts to composite supply where the principal supply is that of supply of goods

Printing service received locally is NOT export even when a foreign buyer is paying the consideration in US dollars

Exempt supplies do not attract TDS under Section 51

TDS provisions u/s 51 do not apply in case of exempt supply

ITC can be availed on the detachable sliding and stackable glass partitions which is movable in nature

Seizure conducted u/s 67 without written authorization of proper officer is illegal

Local authority u/s 2(69) need NOT be constituted under Art 243Q of the Constitution to enjoy exemptions under Notification No. 12/2017- CT(R)

Applicant who is supposed to execute an independent work cannot be treated as subcontractor of the main contractor.