Case Laws

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.

ITC is eligible on entire amount of Compensation Cess paid on the purchase of vehicles used for rental business for three to four years and later sold off

Input tax credit will not be available on goods supplied for free under CSR (Corporate Social Responsibility)

Determination of the ‘Place of Supply' of the services is beyond the jurisdiction of the Advance Ruling Authority.

Execution of “Livelihood for Artists and Local Art Hubs” as an administrative agency exempted from GST

Supply of green pepper picked from the vine is exempted from GST