Case Laws

Benefit of ITC is passed on when base price charged by the supplier has been reduced

P.P. Bags classifiable under chapter 39

P.P. Bags which are made from strips having width of less than 5mm are classifiable under Chapter 39

GST leviable on delayed payment charges on reimbursement of amount by client to applicant, where client failed to pay amount paid to stock Exchanges for purchase of securities

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

Computers, laptops used for providing output service don’t qualify as inputs for availing of transitional ITC

"Non-Laminated Bags" manufactured from HDPE/PP Strips of width not exceeding 5 mm, used for packing are to be classified under CTH 6305

Contract for designing, installation and setting up of Automatic Fare Collection System for Lucknow Metro Project will amount to Work Contract

Supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable

Mandatory pre-deposit can be made through the CGST Credit