Case Laws

Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “ Works Contract Services” ( SAC 9954 ). Attracts 18% GST.

Full ITC eligible on Road Construction Services which is liable to tax

Air-Cooled condenser supplied for use in the waste-to-energy project is classifiable under HSN 8404 attracting 5% GST

“Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement” is classifiable under HSN 2309 90 90 and is exempt from GST

Amount payable in instalment on lease after getting the allotment letter does not come under the category of upfront payment.

Classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts is under chapter 9405

Advance ruling application is rejected as proceedings under the relevant provisions of the GST Act were already initiated prior to the filing of the application.

No GST on fee paid for grant of license for sale of liquor for human consumption

No GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption

"Abhivahan Shulk" is different from toll tax and is covered under SAC 9997. It is to be treated as "other services" and is liable for GST.