Case Laws

Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles classifiable under HSN 8704

Service of transportation of students and staff of a college under contract carriage by Non-AC buses is exempt from GST

Reimbursement of the stipend paid to the trainees does not attract GST

EMI charged on the goods supplied is an installment for the goods transferred and is a supply of goods liable to tax at the rate applicable to each of the goods

Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins would attract 18% GST

Preferential location service, right to use car parking space enjoy no abatement like construction service.

'Mango Pulp' would be squarely covered under the residual entry No.453 of Schedule III attracting 18% GST

Amount recovered from the employees towards parental insurance premium payable to the insurance company would NOT be deemed as “Supply of service”

Volume Discount received on purchases in the form of credit note without any adjustment of GST is not liable to GST

Contract of cutting of live trees to obtain the logs and transferring of the timber logs is a composite supply with supply of timber being the principal supply