Case Laws

Supply of warehoused goods to foreign going vessels is not export/zero-rated supply unless it is marked specifically for a location outside India

Supply of goods through PDS is not exempt under Notification No. 2/2017 – CT (Rate)

Execution of Additional Air-conditioning work for a new building constitutes a composite supply and NOT a works contract. The principal supply is the supply of air-conditioners. AAR ruling upheld.

Services provided by the expat employees to the project office are exempt

Supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as “Sale of Services”

Non filing of the returns cannot be a justification for the detention of vehicles under Section 129

Section 79 (Recovery of Tax) cannot be invoked on mere admission of liability.

Breakwater cannot be considered to be "Plant and Machinery". ITC not available. AAR ruling upheld

Question of profiteering does not arise when no GST is charged before and after the change in GST rate

Membership subscription and admission fees collected from members by Rotary Club are not liable to GST. AAR ruling set aside.