Case Laws

Granting of discount does not amount to passing on the benefit of tax reduction

Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider from the new GST Number

No tax, interest or penalty shall be determined under 129 (3) without giving the person concerned an opportunity of being heard

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply of service. AAR ruling upheld.

GST applicable on mobilisation advance. AAR ruling upheld.

No GST on milk chilling and packaging services

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

Time of supply in case of ‘Deposit Works’ being executed by the applicant would be the time of receipt of funds from the client

No restriction on availment of ITC when input services/goods are utilised for further supply of works contract service

Penal interest recovered from customers against the delayed payment of monthly instalments of a loan is exempt from GST