Case Laws

Generation of power/electricity from coal is not Job Work

Lyophilizers-Machinery is classifiable under HSN 8419 and attracts 18% GST from 15.11.2017

Input tax credit is available on the raw materials used for the supplies made under concessional rate of tax

Amaravathi Metro Rail Corporation Limited is a governmental authority

HC allows petitioner to withdraw writ petition and approach the IT grievance redressal mechanism

EPC Contract of solar power plant is to be treated as a ‘Works contract’ (18% GST)

Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job worker, would amount to 'Composite Supply'

5% GST applicable on Royalty to Govt for right to use minerals

GST is chargeable on surplus profit transferred by contract brewing/bottling units to brand owner

The quantum of trade discount has to be mentioned in the pre-supply agreements to attract deduction from transaction value