Case Laws
Tax liability under GST for the tour packages, which are provided to guests by way of separate services against separate invoices
March 1, 2019
Articles of gold, ruby, sapphire etc fitted with watch movement are classifiable under HSN 9101. AAR ruling upheld
February 28, 2019
Supply of transport tank by mounting the same on chassis amounts to supply of 'tank' classifiable under Heading 7311
February 28, 2019
Agricultural Seedling Trays made of base material of Polypropylene Granules are classifiable under CTH 3926 90 99
February 27, 2019
Builder found guilty of profiteering as additional ITC available post GST was not passed onto the flat buyers
February 27, 2019
Sale of sweets, namkeens etc through restaurant will be treated as composite supply with restaurant supply being the principal service
February 27, 2019
No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt
February 27, 2019
ITC is not admissible on the ambulance purchased even if provisioning of ambulance service to the employees is obligatory under the Factories Act, 1948.
February 26, 2019
Multiple services provided to a recipient based on the need of the recipient does not constitute Composite supply.
February 26, 2019
Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612
February 26, 2019