Case Laws

Profiteering established as the builder has denied benefit of ITC to the buyers of the flats

Mandatory reversal of unutilized ITC in respect of unsold flats/shops of a real estate project must be done at the time of receipt of completion/ occupancy certificate or on the date of first occupancy, whichever is earlier

ITC available on Demo Cars

Building completion and finishing services will not be regarded as a separate services

Dwelling units measuring less than 60 sq.mtrs. will qualify as low cost houses

Profiteering established as builder denied the benefit of increased ITC to the buyers

Appellate Authority for advance ruling cannot entertain an appeal under Section 100 of the CGST Act beyond the period of 60 days

Non-edible intermediary product for confectionery industry classifiable under HSN 1901 20 00

'Caroa Properties' guilty of profiteering for denying the benefit of ITC to the buyers of their flats

Pooja Oil classifiable under tariff heading 1518 00 40. Attracts 12% GST.