Case Laws

No profiteering established when there is no reduction in the rate of tax after the implementation of GST on the supply of Courier Service

Pure services provided to the Government by way of any activity in relation to article 243G/W of the Constitution are exempt

Membership subscription and admission fees collected from members by Rotary Club are liable to GST

Activity of 'Dream 11 Fantasy Pvt.Ltd' does not amount to 'gambling' or 'betting' or 'wagering'. Rule 31A(3) doesn't apply.

ITC on building materials, such as cement, concrete etc meant for repair of a building is not available to the extent of capitalization of building materials

5% GST applicable if the applicant gets the tobacco leaves re-dried without getting them threshed

Where 'place of supply' and the 'service provider' are in the same State, CGST and SGST are payable

Tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves attract 5% GST

No profiteering if there is no increase in unit price of the product in the post-GST era as compared to the pre-GST era when the applicable tax was reduced

GST invoice can be raised from the registered state for imports received at a port situated in another state