Case Laws

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Recipient entitled to recover penalty caused by supplier’s administrative error

No GST on Onion Market Fee

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

Development, maintenance, housekeeping, and security of the Railway Goods Shed is a mixed supply

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

Best Judgment Assessment: Right to File Returns Beyond 30-Day Limit Condoned

Nominal recoveries made from employees for both canteen services and the provision of bus transportation constitute taxable supplies, and ITC on related expenditures is not available