Case Laws

No profiteering established when ITC was not available post GST

No profiteering established if the builder continues to levy GST@8% post 1.4.2019

Consideration for the supply of goods or services may be paid by the recipient or by any other person

For 'Accommodation Only' services, GST will be charged @ 18% on only the Service Fee / Convenience Fee charged by the applicant

If the applicant is making an exempt supply, the provisions of TDS do not apply.

Services by way of extending deposits, loans or advances are exempt in so far as the consideration is represented by way of interest alone

Interest is not payable on ITC availed but not utilized

IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount

No GST on works contract of dredging a river-bed for government entity

Renting a residential property to a Company for residential purpose is exempt