Case Laws

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

Printing of content provided by the recipient on the PVC materials of the applicant and supply of the same to the recipient is a composite supply of service

Auctioning of the right to collect charges for 'Vahana Pooja' attracts 18% GST under SAC 9997

Samsonite profiteered on the supply of American Tourister Trolleys by denying the benefit of rate reduction

LED lamp fixture with LED light integrated into it is classifiable under HSN 9405 40 90 as 'others electric lamps and light fitting'

'Software consultancy services' provided under a contract to a company who has foreign clients is a supply of service

GST on parched / puffed gram (Hurigadale / Putani)

Sale of printed religious books exempt from GST

Supply of software which is not designed and developed specific to any customer and sold without any customization, qualifies as "supply of goods"

Advance ruling cannot be given as the issue is pending before the Supreme Court