Case Laws

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

No liability to pay GST by Kochi Metro on the funds received from Govt, of Kerala for paying the cost of the water metro project

Chartered Accountancy, Cost Accountancy, Company Secretary coaching institutes not exempt from GST

Quarrying lease/license agreement for ‘BLACKTRAP’ material with the Government of Gujarat falls under SAC 9973 37

No ITC is available on hiring taxis to pick up/drop staff if providing the facility of transportation to employees is not obligatory under law.