Case Laws

EPC Contract of solar power plant is to be treated as a ‘Works contract’ (18% GST). AAR ruling upheld.

Unfilled Part B of the e-way bill cannot be treated as a minor omission

Goods seized due to mismatch between delivery challan and e-way bill to be released on furnishing bank guarantee and bond

Anti profiteering established as ITC of erstwhile CVD was not passed

GST on building value constructed & handed to land owner under JDA

Land owner is liable to pay GST on premises allotted to him by virtue of a joint development project agreement

Non-Woven carry bags are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20

Non-Woven carry bags are classifiable under CTH 4202 22 10 and cotton carry bags are classifiable under CTH 4202 22 20

GST leviable on Supply of Goods at Domestic security hold area to transit passengers

Pure services provided to Chennai Metro Water Supply and Sewerage Board under smart city mission are exempt from GST