Case Laws

Profiteering is established if there is no reduction in price despite tax reduction

For establishment of solar power generating system, 70% of gross consideration shall be deemed to be supply of goods and the rest shall be considered as supply of services

Kasturba Health Society is not an educational institution. They are liable to obtain GST registration.

No GST on extra packs of cigarette supplied as part of promotion scheme

Transporter granted interim relief

Slabs of Quartz (Artificial Stone) are classifiable under HSN Code 6810 19 90

TTK Prestige guilty of profiteering for denying the benefit of reduction in tax rate

Revenue directed to forthwith release the truck along with the goods contained as the assessee has paid the requisite tax and penalty

Services such as preferential location, right to use car parking space and common areas and facilities form part of composite supply of construction service.

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