Case Laws

Notification 56/2023 extending the deadline for issuance of order u/s 73(9) without any recommendation from the GST Council is a violation

Applicability of GST on deposit works related to electricity infrastructure

Delay in filing return beyond the statutory period prescribed under Section 62(2) is condoned

No GST on either intra-state or interstate supplies of electrical energy

GST on technical consultancy and project management under Jal Jeevan Mission by Maharashtra Jeevan Pradhikaran

No GST Registration cancellation for periods where returns are filed.

GST on hostel accommodation services

No GST on flying training services provided by NFTI to trainees aiming to obtain Commercial Pilot Licenses

GST on "Technical Consultancy for Project Development and Management Support Services" provided to the Maharashtra Jeevan Pradhikaran (MJP) in connection with the Jal Jeevan Mission

18% GST on construction and licensing of commercial space adjacent to Airport Metro Station