Case Laws

ITC not available on purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion

Catering of food, banquet facilities and combination of both in self owned marriage and party halls is not covered under Outdoor Catering

Effective date of a Notification is the date of its publication in the Official Gazette

No GST on amount received from Head Office as reimbursement for payment of salary, expenses like rent, security, electricity, travelling, etc

GST on supply of Solar Power Generating System

AAR cannot give ruling regarding admissibility of ITC in scenarios where tax has not actually been paid

If the services received by deductor from deductee are exempt, then there is no requirement for tax deduction under GST

Application rejected as the party failed to appear for personal hearing

ITC is not available on GST paid on work contract service for construction & maintenance contract of building. AAR ruling upheld.

No penalty proceedings u/s 171(3A) can be launched for anti-profiteering violations occuring before 1.1.2020