Case Laws

The Pattadar Passbook cum Title Deed is classifiable under HSN 4820

Supply of accommodation services provided to a SEZ Unit would be treated as a Zero-rated supply

Development of Airport by construction of Runway, Taxi track, Isolation bay, Perimeter Road including Earth work and other allied works attracts 18% GST

Supply of spares parts and repair service for which the rates are quoted differently and work orders are issued separately can’t be considered as a composite supply

Quality testing and certification of gold ornaments are covered under SAC 998346. 18% GST applicable.

Petitioner permitted to file form TRAN-1 manually

Bail application is allowed on executing a bond with local sureties

Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually

Services of the Court Receiver are to be considered as services provided by any Court. Exempted from GST.

Interim Order: In the case of monthly maintenance charges, petitioner is permitted to pay GST only towards the exceeded amount over and above the sum of Rs. 7,500/-