Case Laws

Supply of Solar Power Generating System is a works contract and attracts 18% GST

No ruling can be given on how to transfer a portion of input tax credit

GST arrears can be paid in installments

Section 140(1) and Rule 117 prescribing time limit to file GST TRAN-1 are constitutional: HC

Tile adhesive and joint filler comes under the category of ‘prepared binder’ specified under HSN 3824 which is taxable @18% GST.

In case of jointly owned property, each co-owner is separately eligible for small business exemption under Section 22 of the act.

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

After sale support services cannot be treated as naturally bundled with sales promotion and marketing services

Supply of medicines by a hospital to in-patients is part of composite supply of health care treatment and hence not separately taxable

'Polypropylene Leno Bags' are classifiable under HSN 6305 33 00