Case Laws

No ruling on whether the applicant can dispatch the commodity of Eucalyptus/Poplar wood at the time of supply through Delivery Challan

Turbine for use in waste-to-energy projects is not a renewable energy device. Benefit under SI.No.234 of Schedule I of Notification No. 1 /2017 is not available.

Tutti-frutti being the product of papaya is covered under HSN 2006 00 00

GST cannot be deducted from the salary of the employees sponsored by Uttarakhand Purv Sainik Kalyan Nigam Limited

Allegation of profiteering is not established if reduction in the base prices of products is more than the additional ITC eligible thereon

Insistence on GST payment by cash or DD is archaic and out of tune with the very spirit of the GST regime

Works contract services provided to Chhattisgarh State Power Distribution Company being predominantly for commercial use, the said services attract 18% GST

Preventive Health Care comes under the ambit of Health Care Services. Exempt from GST

Supply of service to Companies cannot be regarded as Service to Government. Benefit of GST exemption under entry 72 of Notf 12/2017 - CTR is not available.

Composite supply with the principal supply being exempt would be treated as an exempt composite supply