Case Laws
ITC is not available on GST paid on work contract service for construction & maintenance contract of building
February 10, 2020
Service of crushing food grains provided to State Govt in relation to PDS is exempt
February 10, 2020
Richyaa Darner Lemon and Licta Lemon are classifiable under HSN 2202 10 20. AAR ruling upheld
February 9, 2020
Upon furnishing of security u/s 129(1) , the proceedings initiated by the notice u/s 129(3) shall be deemed to be concluded in view of Section 129(5)
February 7, 2020
Supply, erection, installation, commissioning and testing of UPS system does not qualify as a Composite Supply as 2 registered persons are involved
February 7, 2020
Applicant can't artificially bi-furcate the services provided to society (RWA) in order to escape the condition of Rs. 7500 per month
February 7, 2020
ITC is not available on procurement of transformers, sewage treatment plant, surveillance systems, D.G. Sets, Mechanical car park etc for a shopping mall. AAR ruling upheld.
February 6, 2020
The recipient of Warranty services provided by Volvo India to their Indian Customers is Volvo Sweden as it pays the consideration. AAR ruling set aside.
February 6, 2020
Commission earned from auctioning of flowers is NOT exempted from GST. AAR ruling set aside.
February 5, 2020
E-way bill in a case where the value of the total consignment is above Rs. 50,000/- but value of individual consignments is less than 50k
February 4, 2020