Case Laws

ITC is not available on packing materials used for exempted supply of seeds

GST is not applicable on upfront amount payable in respect of services by way of granting of long-term lease of thirty years or more for plots catering to public healthcare

GST is applicable on educational courses approved by National Skill Development Corporation

Intent of a person at the time of erecting and operationalizing a structure/plant is to be seen to establish it as an immovable property

Packaging of frozen sheep/goat carcasses for delivery in primary LDPE bags further packed in secondary HDPE bags of non-standardised quantity cannot be regarded as 'Unit Container'

'Exam Support Services' and Student Facilitation Services to British Council UK (BCUK) in respect of International English Language Testing System ('IELTS') constitute a composite supply and taxable at rate of 18 per cent

Schindler India (P.) Ltd not guilty of profiteering

Valuation on goods supplied to the branches in other states

Printed advertisement materials classifiable as supply of goods

"Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff heading 9027