Case Laws

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

Error committed by auditor in GST Return filings: GST registration to be restored

Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST

Root of the contracts cannot be challenged due to change of taxation statues

Bio-mining of waste and remediation of site gets covered under SAC 9994, attracting GST at 18%

Requirement of e-way bill under the U.P. GST Act was not unenforceable during the period 01.02.2018 to 31.03.2018

12% GST on renting out residential dwelling units to students and working women, along with providing amenities such as food, cleaning etc

Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person

No GST exemption to Central Police Canteen under Ministry of Home Affairs

GST leviable on damages received for early termination of sub-lease agreements