Case Laws

No interest demandable for delay in credit of tax amount to Govt Account

Where payments are netted off against receivables, the recipient will be eligible for full ITC as per proviso to Rule 37(1)

When the supply is to the distinct person and the recipient is eligible for full ITC, the second proviso to Rule 28 independently provides the value. AAR ruling set aside.

Seats and berth manufactured as per the specific design and layout provided by the Railways and supplied to the Railways falls under Chapter 86.07

Fusible interlining cloth is classifiable under Heading 5903

Supply of warehoused goods to foreign going vessels is not export/zero-rated supply unless it is marked specifically for a location outside India

Supply of goods through PDS is not exempt under Notification No. 2/2017 – CT (Rate)

Execution of Additional Air-conditioning work for a new building constitutes a composite supply and NOT a works contract. The principal supply is the supply of air-conditioners. AAR ruling upheld.

Services provided by the expat employees to the project office are exempt

Supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as “Sale of Services”