Case Laws

GST applicable on ancillary services(Transfer Fees, Extension Fees, Conversion Fees etc) related to long term lease of industrial plots

Cold Storage Services provided to "Agricultural Produce" exempt from GST

Work order constituting more than 75% of “earth work” attracts 5% GST

Reimbursement of toll charges is not to be excluded from the value of supply

ITC is available on IGST paid on ‘bill to ship to’ model

GST applicable on supply of non-air-conditioned vehicles on hire to Indian Army

Bill to Ship to Model: Section 10(l)(b) of IGST Act, 2017 does nowhere limit the transaction to only three parties

IIM is an educational institution and eligible for GST exemption

Supply of food to the employees of an SEZ unit is not zero rated supply

Cleaning of agricultural produce away from the agricultural farm will attract GST. AAR ruling upheld