Case Laws
No profiteering when there is no reduction in rate
July 4, 2019
Applicant is liable to pay tax on the basis of reverse charge mechanism on the freight paid by him on transportation of cotton seed oil cake having HSN code 2306
July 2, 2019
Demand of Service Tax post GST is legal
July 2, 2019
National Dairy Development Board would qualify as 'government authority' from the GST perspective subject to conditions
June 29, 2019
No profiteering established when ITC was not available post GST
June 28, 2019
No profiteering established if the builder continues to levy GST@8% post 1.4.2019
June 28, 2019
Consideration for the supply of goods or services may be paid by the recipient or by any other person
June 28, 2019
For 'Accommodation Only' services, GST will be charged @ 18% on only the Service Fee / Convenience Fee charged by the applicant
June 28, 2019
If the applicant is making an exempt supply, the provisions of TDS do not apply.
June 27, 2019
Services by way of extending deposits, loans or advances are exempt in so far as the consideration is represented by way of interest alone
June 27, 2019