Case Laws

Retro-fitment of Twin Pipe Air Brake System on Railway Wagons is a Composite Supply, where the Twin Pipe Air Brake System is the Principal Supply

Construction of a private railway siding for carriage of coal and oil fuel is a composite supply of works contract taxable @ 12%

AAR application not admitted where proceedings under the GST Act are pending against the Applicant

Parallel GST Proceedings in two states is allowed

ITC on gifts will not be available when no GST is being paid on their disposal

While exercising powers under section 83 (Provisional Attachments), authorities should take care to ensure that the dealer is in a position to continue with the business

GST is not leviable on application fee, meter rent etc collected by DISCOMS in relation to supply of electricity. Part of Circular 34/8/2018 struck down.

Service of construction of suction toilets and waterless UDDTs (urine-diversion dehydration toilets) relates to preservation of environment and hence exempt from GST

Engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN 8408

GST applicable on freight charges recovered from customers without issuance of consignment note