Case Laws

Assessee who failed to upload Form GST TRAN-1 because of system error can apply to Nodal Officer under Circular 39/13/2018-CT

ITC on hiring of buses/cars for transportation of employees is NOT available

Sub-contractor providing services of works contract in respect of original works pertaining to railways would be covered for concessional rate of GST@12%

GST applicable on liquidated damages to be awarded by International Chamber of Commerce

12% GST applicable on the activity of extracting water from tube well, passing it through treatment plant for removing contaminants and eventually lifting it to overhead tank

GST is not applicable on the sale of goods from outside India to a place outside India

HC directs authorities to migrate Provisional Registrant beyond the cut-off date

GST is applicable on Indian companies providing back office support services to overseas companies

Polypropylene Leno Bags classifiable under HSN 63053300

‘Marketing Services Agreement’ would qualify as an export of taxable service