Case Laws

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?

Increasing base price of goods to maintain the same selling price after reduction in GST rates amounts to profiteering

GST on various second hand goods viz Old Cars, Old Jewellery, Paintings, Old Watches, Antique Books etc

AAR ruling upheld. After sale support services cannot be treated as naturally bundled with sales promotion and marketing services

Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan

Place of business for the purpose of registration is registered place of business

Preparation and serving of food to children of government schools under Mid-Day meal Program of Government is covered under the scope of Supply

Works contract service to IWAI for construction of the Multi-model IWT terminal attracts 18% GST

ITC is not available on rent paid for leasehold land acquired for construction of a resort