Case Laws

Order imposing penalty without issuing SCN is invalid

Placement of specified medical instruments in hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute composite supply

ITC paid on goods/services consumed for the development of the land, in respect of the plots sold after the issuance of Completion Certificate is liable to be reversed on pro rata basis.

Issues relating to refund of tax paid and failure to complete registration due to GSTN portal problems do not come under the purview of Advance Ruling.

Supply of works contract awarded by Government attracts 12% GST. Sub contracts (if any) awarded also attract 12% GST

Benefit of reduced GST rate was not passed to customers on ‘Maybelline’ products by Lifestyle

Ada is classifiable under HSN 1902 and taxable @5%

GST is applicable on supply of food to employees for consideration in a Canteen run by the Company

EPC Contract for electrical cable supply and laying work is classifiable as Works Contract

AAR cannot decide whether ITC of Service Tax and State VAT paid while booking of flat is available to the Developer, if cancelled in GST regime