Case Laws

Sub-contract of construction of independent houses under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana attracts 12% GST

Delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer of M/s JNSIPL, Maharashtra, would not amount to a supply to the ultimate consumer under the GST Act

Supply of trucks and their spare parts to Public Funded Research Institutions enjoy exemption under Notf. 45/2017-CTR

Ruling can't be given in the absence of requisite documents

IGST should be paid by the importer on ocean freight in the case of CIF basis contract (On RCM basis)

The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time

E-Campus solutions fall under SAC 9973 29. Attract 18% GST.

Flavored milk is classifiable under HSN 0402 99 90

LPG/CNG conversion kits are parts of internal combustion engines. Classifiable under HSN 8409 99 90 and attract 28% GST.

Commission earned from auctioning of flowers is exempted from GST