Case Laws

Abbott Healthcare Pvt. Ltd guilty of not passing on the benefit of GST rate reduction

Ex works plus freight and insurance to be treated as composite supplies

GST leviable on amount recovered from contractors on account of not achieving the milestones.

ITC is eligible on entire amount of Compensation Cess paid on the purchase of vehicles used for rental business for three to four years and later sold off

Input tax credit will not be available on goods supplied for free under CSR (Corporate Social Responsibility)

Determination of the ‘Place of Supply' of the services is beyond the jurisdiction of the Advance Ruling Authority.

Execution of “Livelihood for Artists and Local Art Hubs” as an administrative agency exempted from GST

Supply of green pepper picked from the vine is exempted from GST

Accommodation service by the applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs. 1000/- per day is exempt

Converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods