Case Laws

Bill to Ship to Model: Section 10(l)(b) of IGST Act, 2017 does nowhere limit the transaction to only three parties

IIM is an educational institution and eligible for GST exemption

Supply of food to the employees of an SEZ unit is not zero rated supply

Cleaning of agricultural produce away from the agricultural farm will attract GST. AAR ruling upheld

Street light services to municipal corporation are not Pure Services

Polypropylene Leno Bags (PP Leno Bags) are classifiable under HSN 3923 29 90

Applicant’s direction to the seller for direct transfer of business to another party would qualify as a supply between the applicant and the seller.

In a contract undertaken for a Government Department, if the value of supplied goods is below 25% of the total value of the composite supply, then the rate of tax would be Nil

IT-Grievance Redressal Committee may still be approached for revision of TRAN-1 form if it is an inadvertent human error

Automotive chains used in petrol/diesel engines classifiable under HSN 7315