Case Laws

12% GST on service provided to the Central Government by way of construction, erection, commissioning, installation etc of a civil structure meant predominantly for use other than for commerce, industry.

Color printing of images from digital media is covered under Service Classification Code 998386 and taxable at the rate of 18%.

Centage Charges / Consultancy Charges received by the applicant in respect of the works in relation to pure services provided to the State Government by way of activity in relation to function entrusted to a Panchayat / Municipality under 243G / 243W of the Constitution is exempted.

GST is exempt on the supply of medicines, consumables etc and room rent used in the course of providing health care services to in-patients

AAR/AAAR cannot decide whether ITC of Service Tax and State VAT paid while booking of flat is available to the Developer, if cancelled in GST regime. AAR ruling upheld.

AAAR cannot decide the place of supply of service

Fabrication of bus body on the chassis to be supplied by the OEMs (Principal) is job work and will be taxable under SAC 9988 81

GST applicable on Job work Charges related to supply of beer. AAR ruling upheld.

Seizure of the gold jewellery belonging to the petitioners, and against whom no proceedings are initiated under the SGST Act, is not justified

28% GST applicable on operating gaming zones in malls.