Case Laws

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

For being treated as a Goods Transport Agency (GTA), issuance of consignment note is NOT a must

GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted

Application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner only

No profiteering if the builder neither benefited from additional ITC nor was there any reduction in the tax rate