Case Laws

Services provided to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality. AAR ruling set-aside.

Returns filed as per HC order are to be treated as return filed in time. Best judgment assessment order not sustainable

Services rendered by 'Airbus India' to its holding company Airbus Invest SAS, France, would NOT qualify as "export of service"

GST to apply only on sums in excess of ₹7,500 i.r.o monthly contribution to Resident Welfare Association

Letting out of compressors for pumping of water from the borewells to the agricultural fields is not exempt. AAR ruling upheld.

Services rendered under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities & Panchayats

GST on body building activity on the chassis provided by the principal

ITC on inputs used in manufacturing expired cakes & pastries is not admissible and is required to be reversed

Sprocket is classified under HSN '8483 90'

Composition Dealer purchasing Scrap/Used vehicles from Central/State Government, Union territory or a local authority is liable to pay tax on RCM basis.