Case Laws

GST is not leviable on application fee, meter rent etc collected by DISCOMS in relation to supply of electricity. Part of Circular 34/8/2018 struck down.

Service of construction of suction toilets and waterless UDDTs (urine-diversion dehydration toilets) relates to preservation of environment and hence exempt from GST

Engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN 8408

GST applicable on freight charges recovered from customers without issuance of consignment note

Works contract services provided to State Govt Power Distribution Company attracts 18% GST

Supply of maintenance service (AMC) is a composite supply where the principal supply is service and the supply of goods is incidental to such supply of service.

Comprehensive CCTV based city surveillance system for the city of Pune and Pimpri-Chinchwad does result into installation/commissioning of immovable property

Air Dryer complete with final filter for used in breaking system of locomotive is classifiable under CTH 8421

Decision on leviability of GST on supply of Rejected Wheat Seed and Rejected Paddy Seed referred to appellate authority due to difference in opinion amongst the members

Supply to a Duty Free Shop by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods'