Case Laws

Subscription to the J-Gate by the educational institutions attracts 18% GST

Medicines, consumables and implants used in the course of providing health care services to in-patients is a composite supply exempt from GST

Standalone service of arranging accommodation in a hotel is classifiable under SAC 9985 52

Court may not be justified in granting an extension of the period contemplated under sub section (2) of Section 62

Computation of admissible amount of the ITC on the capital goods used for both taxable and exempt supplies is to be done based on Rule 43

Providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation is exempt

Locomotive spares used as parts of railway locomotives are to be classified under heading 8607

Burden of proving that the OIDAR services received by an unregistered person were for purposes other than commerce, industry etc lies with the applicant

Richyaa Darner Lemon and Licta Lemon are classifiable under HSN 2202 10 20

Royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973