Case Laws

ITC is not available on rent paid for leasehold land acquired for construction of a resort

Composite supply where there is no commissioning of any immovable property is involved , is not a Works Contract

Polypropylene Non-Woven Bags are classifiable under HSN 3923 29

A company controlled by the Central and the State Governments liable to deduct TDS under Section 51

'Poly Propylene Leno Bags' fall under HSN 3923 of the GST Tariff

Supply of goods or services for 'setting up of network' would qualify as a Composite supply of works contract

Sub-contractor providing services of works contract in respect of original works pertaining to railways would be covered for concessional rate of GST@12%. AAR ruling upheld.

Section 171 is not attracted when there is no reduction in rate. Maruti Suzuki India Ltd not guilty of profiteering on supply of Cars

GST is applicable on the services provided by a hotel located in non-processing zone of an SEZ to the clients located outside the territory of SEZ. AAR ruling upheld.

Child development program based on Visual Arithmetic and Abacus that boosts brainpower is not exempt from GST as it is neither an art nor a recreational activity