Case Laws

Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not exempt

Fuel Conversion Electronic Parts for Converting Vehicle From Petrol To Gas (CNG/LPG) and Vice-Versa fall under HSN 8708 99 00. 28% GST applicable.

Emaar MGF profiteered on the sale of flats by not passing on the benefit of additional ITC available to them post GST

Supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract

Support Service to Mining is covered under SAC 9986 22 and attracts GST@18%

‘Project Management Consultancy’ Services provided to APRRP exempt from GST

Supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis is not Composite Supply

Reimbursement received towards LIH (Lost In Hole) equipment is liable to GST

Supply of alcoholic liquor for human consumption by a restaurant will not be taxable under GST

Supply of educational aids such as school bags, footwear etc to students of government and government aided schools is exempt