Case Laws

GST on the supply of service of ‘Construction’ shall be 2/3rd of the total value charged for construction service and amount charged for transfer of undivided share of land

Testing of animal feed services is not eligible for the exemption under Notification 12/2017-CT(Rate)

Delay condonation application filed beyond the period of thirty days is not maintainable by the appellate authority

Collection of GST on TCS amount collected under Income Tax Act, 1961 is stayed

Is the Merchant Discount Rate received by the issuing Bank as 'Interchange Fee' liable to tax under the Goods and Services Tax?

Increasing base price of goods to maintain the same selling price after reduction in GST rates amounts to profiteering

GST on various second hand goods viz Old Cars, Old Jewellery, Paintings, Old Watches, Antique Books etc

AAR ruling upheld. After sale support services cannot be treated as naturally bundled with sales promotion and marketing services

Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan

Place of business for the purpose of registration is registered place of business