Case Laws

Service provided by the applicant carrying on business in Indian territory as a representational office of the parent company is not a 'Zero rated supply'

Outward supplies made to ocean going merchant ships which are in foreign run, Indian Navy ships , Indian Coast guard ships will be treated as ‘exports’.

Supply, Commissioning, Installation and maintenance of Solar Water Pumping System is a Works Contract and would attract 18% GST

Cargo Trolley used to carry Cargo from one place to another is classifiable under HSN 8716 80 90

Confiscation proceedings with notice to driver of Vehicle is valid

Services provided by educational institution providing degree courses to students under affiliation to a University are exempt from GST

No GST on education board prescribed Lab manuals for School Students

IIMs' executive post-graduate programmes to face GST

No GST on toll charges collected by sub-contractor

Name of the applicant appearing on unit containers can be construed as bearing a brand name. Applicant will not be eligible for exemption from GST