Case Laws

No GST on fee for grant of license sale of liquor for human consumption

IGST payable on transportation of goods by vessel under RCM

GST is not applicable on Reimbursement of salary on behalf of foreign entity

Activity of Printing Question Papers is to be classified as a service under SAC 9989

Child development program based on Visual Arithmetic and Abacus that boosts brainpower is not exempt from GST as it is neither an art nor a recreational activity

State tax officers are authorized to be proper officers for the purpose of IGST even if proper officer notification is not issued under Section 4 of the IGST Act

GST payable on complementary IPL tickets

GST is applicable on Jobwork done on imported material & re-export of the same

Service provided by the applicant carrying on business in Indian territory as a representational office of the parent company is not a 'Zero rated supply'

Outward supplies made to ocean going merchant ships which are in foreign run, Indian Navy ships , Indian Coast guard ships will be treated as ‘exports’.