Case Laws

Supply of electrification work to APSPDCL attracts 18% GST as the work is for business purpose

Supply "to" the Electricity Distribution Utilities is not exempt from GST

Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side’ does not fall under HSN Code 5903

Concessional rate of GST@12% not applicable on works contract provided to Government entity undertaken for business use

Advance Ruling cannot be given in cases where supply of goods or services or both by the applicant are absent

Seized Goods can be released upon furnishing of bond and bank guarantee

Filling tea leaves into the tea bag pouches and stitching along with packaging the manufactured tea bags in cartons is a composite supply

A person, registered in West Bengal, cannot claim ITC for CGST & SGST of other states

Sweeping service provided to West Bengal Housing Board is not exempt from GST

Consultancy services rendered under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities and Panchayats