Case Laws

Projects completed before the coming into force of the GST do not attract Anti-Profiteering provisions

Supply of service of Up-gradation of navigability by dredging of Mandarmani River is exempt

Credit of GST paid on purchase of motor vehicles for the supply of renting of a motor vehicle is NOT admissible

Online/Offline tendering will be considered as Supply of Services under SAC 9997 (Other Services)

TDS under GST is not applicable when the concerned supply is exempt

Supply of service of "resuscitation of a river by re-excavation" made to state government is exempt

Ruling cannot be given on the question of "assessment of supplies based on taxability"

AAR cannot decide if individuals who own flats in a society but have opted not to become the members of the society are at par with the other individual flat owner who have opted for the membership of the society

GST applicable on the royalty paid by NMDC in respect of mining lease. AAR ruling upheld.

Setting up Video Conference software/network up to Gram Panchayat Government offices constitutes composite supply. 18% GST applicable.