Case Laws

GST is NOT applicable on the accounting entry made in the books of accounts of Indian Project Office for salary cost of Expat employees

'[J.J.’s] POP CORN', manufactured from raw corn/maize grains classifiable under HSN '1904 10 90' attracting GST@18%

Rulings can't be given on transactions not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant

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