Case Laws

Re-blocking of Input Tax Credit on same grounds beyond one year is unsustainable

Healthcare Services to In-patients Constitute Composite Supply, Room Charges Above Rs. 5000 Taxable

Masala Paan Not a Composite Supply, Classified Under HSN '2106 90 99' at 18% GST

Royalty for Mining Lease Classified as Licensing Service for Mineral Use, Taxable at 18% Under RCM

Services provided by Electricity Regulatory commission are statutory in nature (Tribunal) and outside the GST net

Show Cause Notice Quashed: Voluntary Disclosure Prevails Over Section 74 Allegations

Omission of Rule 96(10) applies to pending IGST refund cases, enabling claims for export of goods.

Delay in GST Appeals On Account Of Accountant's ill health Cannot Be Condoned

Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary

Software Consultancy to Parent Company is "Export," Not "Intermediary"