Case Laws

Manufacture of goods and invoiced to a recipient without moving the goods amounts to intra-state supply

18% GST applicable on works contract service provided to National Centre for Biological Sciences

Kraft paper honeycomb board or paper honeycomb board is classified under the heading 4808 90 00

Retrofitted vehicle merits classification under heading 8711 20 19 attracting 28% GST

Renting or leasing of water channel by Gram Panchayat for the purpose of rearing of Fish and Crabs is exempt from GST

Co-operative Credit Society Ltd eligible for 50% of eligible credit of input tax, on inputs, capital goods and input services u/s 17(4)

PVC Tufted Coir Mats classifiable under HSN '5703 90 90' attracting 12% GST

Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00

Construction of low cost housing units for flood-affected individuals attracts 12% GST

Construction of Jetty and Development of Sites for N.T.R.O attracts 12% GST