Case Laws

Allegation of profiteering is not established if reduction in the base prices of products is more than the additional ITC eligible thereon

Insistence on GST payment by cash or DD is archaic and out of tune with the very spirit of the GST regime

Works contract services provided to Chhattisgarh State Power Distribution Company being predominantly for commercial use, the said services attract 18% GST

Preventive Health Care comes under the ambit of Health Care Services. Exempt from GST

Supply of service to Companies cannot be regarded as Service to Government. Benefit of GST exemption under entry 72 of Notf 12/2017 - CTR is not available.

Composite supply with the principal supply being exempt would be treated as an exempt composite supply

GST applicable on ancillary services(Transfer Fees, Extension Fees, Conversion Fees etc) related to long term lease of industrial plots

Cold Storage Services provided to "Agricultural Produce" exempt from GST

Work order constituting more than 75% of “earth work” attracts 5% GST

Reimbursement of toll charges is not to be excluded from the value of supply