Case Laws

Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided

Activity of collecting exam fee (charged by any university) from students and remitting the same to that particular university without any value addition to it is a service as a pure agent

Diagnostic services provided to Hospitals are exempted from GST

Rate of tax for the supply of rental service of equipments is 18%

GST payable on the entire consideration received for the provision of activity of 'development and sale of land'

Separate contracts for supply of goods and services for a solar power plant would still constitute a works contract until 31.12.2018

Air Ventilators are classifiable under HSN 8414 59 10

Setting-up of data centre facilities qualifies as Works Contract

ITC is not available on facilities like transformers, sewage treatment plant, Surveillance systems, D.G. Sets etc as they are part of a building

ITC can be availed on detachable wooden flooring which is movable in nature and capitalized as 'furniture'