Case Laws

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

Accommodation service by the applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs. 1000/- per day is exempt

Converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods

Activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of service.

Mixing of rubber compound on the materials supplied by the principal and returning the finished products is Job Work and attracts 5% GST

Sun-cured tobacco leaves are classifiable under HSN 2401

GST paid on the purchase of demo vehicles cannot be availed as ITC