Case Laws

Govt to communicate the enlarged scope of IT-Grievance Redressal Committee

Pooja Oil classifiable under tariff heading 1518. Attracts 12% GST.

Supply of 'access cards' with contents supplied by recipient of supply is a composite supply classifiable under SAC 9989

For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable.

Waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax

GST is applicable on the amount received as reimbursement of discount / rebate from the principal company.

The Pattadar Passbook cum Title Deed is classifiable under HSN 4820

Supply of accommodation services provided to a SEZ Unit would be treated as a Zero-rated supply

Development of Airport by construction of Runway, Taxi track, Isolation bay, Perimeter Road including Earth work and other allied works attracts 18% GST

Supply of spares parts and repair service for which the rates are quoted differently and work orders are issued separately can’t be considered as a composite supply