Case Laws

Shapoorji Palonji profiteered on the supply of flats by denying the benefit of ITC to the buyers

Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST. AAR ruling upheld.

Application rejected as the applicant to appear before the Authority

Interest charged for delay in delivery of goods is taxable

GST on construction of Affordable Groups Housing Colony

Coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT

Printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of same is a composite supply in which supply of printing service is the principal supply

Composite supply of work contract involving pre dominantly earth work provided to a Government Entity attracts 5% GST

ISD mechanism is meant only for distributing the credit on common invoices pertaining to input services only and not goods

Laboratory Reagents are covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate)