Case Laws

Manufacture and Supply of industrial gases by undertaking treatment or process on Atmospheric Air and Industrial Water amounts to 'Job Work'

GST leviable on rent payable by a Hospital, catering life saving services

Heat shrinkable cable jointing kits are to be classified under HSN 8547

GST on composite contract of Supply of Materials, Erection & Civil Works

Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply

Facilitating recruitment/enrolment of students to a foreign university is not 'Export of Services'.

18% GST applicable on Canteen services provided by outside vendors in offices and factories

EPC contract for installation of solar plants not a composite supply

Service of rent of warehouse/space where imported agricultural commodities are stored is classifiable as 'Rental or leasing services involving own or leased non-residential property' leviable to GST at 18%

Classification of certain Earthing products