Case Laws

Setting-up of data centre facilities qualifies as Works Contract

ITC is not available on facilities like transformers, sewage treatment plant, Surveillance systems, D.G. Sets etc as they are part of a building

ITC can be availed on detachable wooden flooring which is movable in nature and capitalized as 'furniture'

Activity of technical testing and analysis is a supply of services

Resale of food & bakery products does not fall under restaurant services

Hiring of a Godown of Central Warehousing Corporation for storage attracts GST

Packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations do NOT come under SAC 99633

In receiving amounts from the foreign clients and passing it on to the Local Research Institutions, the applicant acts as a Pure Agent

Charitable trust liable to pay tax in renting of temporary residential rooms for consideration to the devotees

Services provided to Electricity Supply Companies by way of construction, erection, commissioning, installation etc., attract levy of 18%.