Case Laws

Composite supply of work contract involving pre dominantly earth work provided to a Government Entity attracts 5% GST

ISD mechanism is meant only for distributing the credit on common invoices pertaining to input services only and not goods

Laboratory Reagents are covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate)

ITC not available on purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion

Catering of food, banquet facilities and combination of both in self owned marriage and party halls is not covered under Outdoor Catering

Effective date of a Notification is the date of its publication in the Official Gazette

No GST on amount received from Head Office as reimbursement for payment of salary, expenses like rent, security, electricity, travelling, etc

GST on supply of Solar Power Generating System

AAR cannot give ruling regarding admissibility of ITC in scenarios where tax has not actually been paid

If the services received by deductor from deductee are exempt, then there is no requirement for tax deduction under GST