Case Laws

No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt

ITC is not admissible on the ambulance purchased even if provisioning of ambulance service to the employees is obligatory under the Factories Act, 1948.

Multiple services provided to a recipient based on the need of the recipient does not constitute Composite supply.

Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612

GST is applicable on Indian companies providing back office support services to overseas companies. AAR ruling upheld

Bags/Sacks (both with & without Handle) made of Laminated P.P. Nonwoven Fabric are classifiable under HSN 39232990

ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid is not available

Mortgage/lien fee and stock transfer fee charged in case of agricultural goods are not exempt from GST

Importer is required to pay IGST on the ocean freight

The product 'Un-fried Fryums' is classifiable under Tariff Item 2106 90 99. Attracts 18% GST