Case Laws

Semen Sorting Services Qualify as Exempt Services Under GST as Support to Animal Husbandry

Serving Tobacco or Non-Tobacco Hookah in Restaurants Constitutes Supply of Goods, Not Restaurant Service

Consolidated Show Cause Notice for Multiple Financial Years Under Section 74 CGST Act Set Aside

Bail for Accused in Large-Scale GST Input Tax Credit Fraud Cases Rejected

Security Services to Food Corporation of India Not Exempt from GST Post-2021 Amendment

Non-alcoholic Beverages Taxed at 40%, Iced Tea and Syrups at 5% GST.

Services for Carrying Segregated Waste to Municipality Exempt as Pure Service

Blocking of Input Tax Credit under Rule 86A by State Tax Officer Valid if Senior Official Authorizes.

Architectural Consultancy Services to Municipality for Fire Station, Staff Quarters, and Parking Exempt from GST

Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure