Case Laws

Parking services provided by the Contractor appointed by the Market Committee fall under heading 9967 and attract GST @ 18%

Advance ruling cannot be given on services rendered by the sub­contractor where the applicant is the main contractor

Services pertaining to completion of ‘Bridges’ provided as a sub-contractor in respect of main contract awarded by NHAI attracts 12% GST

‘Instant Tea Whitener’ will merit classification under Chapter Heading 0402

GST is applicable on the supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients

Transitional credit of EC / SHEC / KKC allowed.

Technical testing services carried out in India do not constitute 'export' u/s 2(6) of the IGST Act

Refund of IGST after adjusting higher rate of duty drawback is permitted

Providing GTA service without issuing LR/GR/Consignment note is not correct

Applicability of GST on various services provided by a hotel