Case Laws

Supply of medicines, consumables etc used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and would be considered as ‘Composite Supply” and eligible for exemption under the category of "health care services"

'Vaya Tyffyn' and 'Vaya Drynk' supplied by the Applicant are classifiable under CTH 9617 00 19

Only "independent" Clinical Establishments providing healthcare services enjoy exemption from GST under Serial No 74 of Notification 12/2017 - CT(Rate)

Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments will qualify for ITC

GST on Salwar/Chudidar sets

GST on the supply of service of ‘Construction’ shall be 2/3rd of the total value charged for construction service and amount charged for transfer of undivided share of land

Testing of animal feed services is not eligible for the exemption under Notification 12/2017-CT(Rate)

Delay condonation application filed beyond the period of thirty days is not maintainable by the appellate authority

Collection of GST on TCS amount collected under Income Tax Act, 1961 is stayed

Is the Merchant Discount Rate received by the issuing Bank as 'Interchange Fee' liable to tax under the Goods and Services Tax?