Case Laws

Courses conducted by Indian Institute of Infrastructure and Construction (IIIC) are eligible for exemption from GST

Leviability GST on the value of supply of medicine, implants and other supplies issued to patients under various scenarios

In the event of cancellation of residential flats by any customer, the relevant date for filing of refund applicationis the date of payment of tax as prescribed in clause (h) of Explanation 2 of Section 54

Sale of developed plots without receiving any advance for undertaking development activities is neither a supply of goods nor a supply of service.

Aerobic micro organism used as a biological agent to reduce the requirement of cement in concrete applications falls under HSN '3824 40' attracting 18% GST

Tax administration of the State should not invoke IPC provisions without application of mind

Non-filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC

Govt directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually

Centage, Labour Cess will be included in the value of supply and the same is taxable under the CGST Act

Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%