Case Laws

Right to use minerals including its exploration and evaluation attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods for the period 01.07.2017 to 31.12.2018

Licensing services for the right to use minerals including its exploration and evaluation is classified under Service Code (Tariff) 9973 37

18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges

Profiteering established as the builder has denied benefit of ITC to the buyers of the flats

Mandatory reversal of unutilized ITC in respect of unsold flats/shops of a real estate project must be done at the time of receipt of completion/ occupancy certificate or on the date of first occupancy, whichever is earlier

ITC available on Demo Cars

Building completion and finishing services will not be regarded as a separate services

Dwelling units measuring less than 60 sq.mtrs. will qualify as low cost houses

Profiteering established as builder denied the benefit of increased ITC to the buyers

Appellate Authority for advance ruling cannot entertain an appeal under Section 100 of the CGST Act beyond the period of 60 days