Case Laws

Services provided to Electricity Supply Companies by way of construction, erection, commissioning, installation etc., attract levy of 18%.

Relocation Management Service would constitute a mixed supply

Depositing timber/wood with the Government Timber Depot for disposal as per the provisions of the Karnataka Forest Act will constitute a supply

Supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board constitutes supply of goods falling under the Heading 4802

Pure service provided to Government Entity exempt from GST

Contract work of the applicant to the main contractor, who is executing, the works contract to M/s DRCCIL, is liable to tax at 12%

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