Case Laws

Negative blocking of ITC is allowed in terms of Rule 86A of CGST Rules

GST applicable on rent received from Government for leasing of building

Renting vehicles to a GTA is explicitly exempt under Notification No. 12/2017-Central Tax (Rate)

Notifications extending deadlines are within the powers provided under the GST Act and were based on consultations within the GST Council

Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable.

GST applicable on upfront premium paid towards granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by SMPK. AAR ruling upheld.

State Tax officers are authorized to act as proper officers for the IGST Act, without any currently effective notification limiting their authority

Supply of goods within the Free Trade Within Zone (FTWZ) shall be subject to the provisions of Schedule III, Paragraph 8(a) of the CGST Act, prior to home consumption.

IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss

Taxpayer granted the liberty to pay the interest in ten equal monthly installments as principal amount is already paid