Case Laws

Interim Order: In the case of monthly maintenance charges, petitioner is permitted to pay GST only towards the exceeded amount over and above the sum of Rs. 7,500/-

Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST leviable.

GST Refund mechanism should be smoothened

Warranty services provided by Volvo to their Indian Customers are not an export

Entity registered under section 12AA of the Income-tax Act and providing only charitable services need not get registered under the GST Act

Petitioner can seek refund of late filing penalty by approaching the GST authorities directly

ITC is available on goods and services used to construct the 'bunds' provided they are used for making zero rated supplies and are considered 'plant and machinery'

GSTN to consider transitional ITC claimed by the assessees

Composite supplies like works contract service whatever be the proportion of goods, in relation to establishment and maintenance of hospitals and similar health facilities are exempt

Order passed by the AAR is declared void ab-initio as it was vitiated by the process of suppression of material facts.