Case Laws

Emaar MGF profiteered on the sale of flats by not passing on the benefit of additional ITC available to them post GST

Supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract

Support Service to Mining is covered under SAC 9986 22 and attracts GST@18%

‘Project Management Consultancy’ Services provided to APRRP exempt from GST

Supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis is not Composite Supply

Reimbursement received towards LIH (Lost In Hole) equipment is liable to GST

Supply of alcoholic liquor for human consumption by a restaurant will not be taxable under GST

Supply of educational aids such as school bags, footwear etc to students of government and government aided schools is exempt

Supply of “inspection and testing services” on fresh table grapes is NOT classifiable under SAC 9986

Tolerating the use of a pathway for a period of time for consideration attracts GST