Case Laws

Placement of specified medical instruments in hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute composite supply

Computers, laptops used for providing output service don’t qualify as inputs for availing of transitional ITC

"Non-Laminated Bags" manufactured from HDPE/PP Strips of width not exceeding 5 mm, used for packing are to be classified under CTH 6305

Contract for designing, installation and setting up of Automatic Fare Collection System for Lucknow Metro Project will amount to Work Contract

Supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable

Mandatory pre-deposit can be made through the CGST Credit

Anticipatory bail rejected for deliberate miscommunication

GST is leviable on the services provided by corporate office to the units located in other states.

Plastic Broom-Stick is classifiable under HSN 9603 21 00

Penalty order served on the driver of the truck is not considered to be served on the owner