Case Laws

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

ITC is not available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders

Refund of unutilized ITC shall be allowed only in cases where credit availed on GOODS is higher that the tax rate on output supplies.

Provision by club, association etc (for a subscription) of the facilities/benefits to its members will attract GST irrespective of the fact that such club is not set up with the objective of providing any goods or service to its members

Interest payable on total tax liability including a portion of which is liable to be paid using ITC