Case Laws

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax

MICL Realty LLP guilty of profiteering for not passing on the benefit of ITC

Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users

Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST

Rule 89(4) allows ITC Clubbing for two financial periods for a refund

If the gift vouchers are issued for a specified item of specified value, tax is payable at the time of issuance, and if not, tax is payable at the time of redemption

Petitioner's failure to furnish GSTIN and PAN of the recipient organisations should not automatically warrant denial of exemption

Petitioner to approach the Appellate Authority against the impugned order within the extended time limit

DGAP to verify claim of Ireo Grace Realtech of passing on the benefit of ITC