Case Laws

Recovery of interest demanded on gross GST liability stayed

Breakwater cannot be considered to be "Plant and Machinery". ITC not available.

Printing or reproducing the content given by the photographers on pen drive, CD, memory card etc will be classifiable under SAC 9983 86. 18% GST applicable.

GST is payable on Security Services provided to an university imparting graduation courses

Advance Ruling Authority cannot decide on the question of 'Place of supply'

Pure services for setting up of fire lines, river maintenance in forest and clearing of truck path in forest are exempted from GST

Application filed mistakenly dismissed

Execution of Additional Air-conditioning work for a new building constitutes a composite supply and NOT a works contract. The principal supply is the supply of air-conditioners.

Eldeco Infrastructure & Properties Ltd guilty of profiteering by not passing on the increased available ITC post GST

Anti-profiteering provisions cannot be invoked when there is neither a reduction in the rate of tax nor there is an increased additional benefit on account of ITC