Case Laws

GST on supply of aircraft depends upon the intended use of the aircraft

ITC is not available on the expenses made for maintaining employees of a port trust as the same is not used in furtherance of their business.

GST on royalty payable to the Government for transfer of right to use minerals

GST applicable on consideration received by the school from the participant school(s) for participation of their students and staff in the impugned conference

Assessee to be allowed to file Form TRAN1 Manually

GST Commissioner to reflect Transitional ITC claim of Petitioner in electronic credit ledger

Any amount that the supplier is liable to pay but which has been incurred by the recipient shall be included in the value of taxable supply.

Applicant to whom the project has not been awarded is not a person competent to apply for advance ruling

GETCO is also liable to pay 18% GST on recovery of charges viz. Pro-rata charges, Proportionate line charges, Operation and maintenance charges etc.

Service of loading, unloading etc. of imported yellow peas NOT exempt from GST.