Case Laws

GST applicable on sub-contract work of landscape development and maintenance of garden work provided to Government Departments. AAR ruling upheld.

GST payable on the entire consideration received for the provision of activity of 'development and sale of land'. AAR ruling upheld.

Remuneration received by the applicant as Executive Director is not includable in the aggregate turnover

'Micafungin sodium' is not entitled for concessional rate of GST at the rate of 5%

Pre-mix popcorn maize (com kernels) packed with edible oil and salt is classifiable under HSN 2008 19 90

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

Printing of content provided by the recipient on the PVC materials of the applicant and supply of the same to the recipient is a composite supply of service

Auctioning of the right to collect charges for 'Vahana Pooja' attracts 18% GST under SAC 9997

Samsonite profiteered on the supply of American Tourister Trolleys by denying the benefit of rate reduction

LED lamp fixture with LED light integrated into it is classifiable under HSN 9405 40 90 as 'others electric lamps and light fitting'