Case Laws

Construction of tunnel and its allied work is not 'Earth Work'. Attracts 12% GST

Benefit of concessional rate of tax pertaining to Low Cost Houses, would be available, irrespective of it being supplied by the Developer or the Contractor.

'Dialyzer' classifiable under HSN 9018 90 31

Conducting online examinations along with pre-exam management processes, post exam management processes is a composite supply

GST on supply of aircraft depends upon the intended use of the aircraft

ITC is not available on the expenses made for maintaining employees of a port trust as the same is not used in furtherance of their business.

GST on royalty payable to the Government for transfer of right to use minerals

GST applicable on consideration received by the school from the participant school(s) for participation of their students and staff in the impugned conference

Assessee to be allowed to file Form TRAN1 Manually

GST Commissioner to reflect Transitional ITC claim of Petitioner in electronic credit ledger