Case Laws

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

If online generation of e-way bill suffices, the Rule 138A would not have insisted on the consignment carrying a copy of the bill or the number in electronic form

Petitioner entitled for Release of Goods as the Sale Transaction has not attained Finality

GST payable on services provided by The Association of Inner Wheel Clubs in India

GST payable on transportation and in-transit insurance as part of Works Contract Service

Seizure of the goods is quashed as the e-way bill was allowed to expire after the detention of the goods by incorrectly recording the time of interception.

Advance Ruling cannot be given on the question of 'Determination of Place Of Supply'.

External Development Charges and Infrastructural Development Charges, recovered from buyers form part of 'Value'

Not possible to give ruling in absence of any specific mention of supply of goods or service or both.

Delayed payment surcharge attributable to supply of transmission/distribution of electricity service is exempted from GST