Case Laws

ITC is not available on input services used exclusively for providing exempt services of health services to in-patients

GST on landscape development and maintenance of garden work for State and Central Government Departments

Coal Beneficiation attracts GST @18% under SAC 9997

Advance ruling cannot be passed where activities performed by the applicant are devoid of the detailed facts

Each and every supply under a contract shall be treated separately for determining the rate of tax

Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles classifiable under HSN 8704

Service of transportation of students and staff of a college under contract carriage by Non-AC buses is exempt from GST

Reimbursement of the stipend paid to the trainees does not attract GST

EMI charged on the goods supplied is an installment for the goods transferred and is a supply of goods liable to tax at the rate applicable to each of the goods

Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins would attract 18% GST