Case Laws

Brand Equity judgement is not entirely resting on the fact that statute did not prescribe for any time limit for availing the transition of the ITC

Whirlpool guilty of profiteering for denying the benefit of rate reduction

Detained gods to be released on payment of deposit towards tax and penalty

18% GST on leasing residential hostel rooms

Goods detained u/s 129 to be released on deposit of the entire amount of tax and 10% of amount of penalty

ITC is available on 'Water Slides' purchased for amusement park as they fall within the meaning of the term 'apparatus, equipment and machinery'

ITC is not available on purchase of lift that will be installed in a hotel

Coal handling and distribution charges will be taxable @ 18% and not 5%

GST is NOT payable on receipt of prize money from horse race conducting entities. AAR ruling set aside.

18% of GST applicable to the fabrication of the body on chassis provided by the customer