Case Laws

28% GST applicable if the applicant gets tobacco leaves threshed and re-dried

Endorsement copies of ARE-3 cannot be treated as final proof of export. AAR ruling upheld.

GST exemption available to main contractor cannot be extended to sub-contractor providing Works contract services for road construction

Long duration post graduate programs offered by IIMB are exempt from GST under SI.No 66 of the Notification No 12/2017 CT(R) pursuant to the enactment of the IIM Act, 2017

Cloudtail India guilty of profiteering for not passing rate reduction benefit on the supply of printing cartridges

GST is applicable on the Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the applicant

Street light services to municipal corporation are not Pure Services. GST Payable. AAR ruling upheld.

Abbott Healthcare Pvt. Ltd guilty of not passing on the benefit of GST rate reduction

Ex works plus freight and insurance to be treated as composite supplies

GST leviable on amount recovered from contractors on account of not achieving the milestones.