Case Laws

Coursera User License Supply to OSDA is Licensing Service for Computer Software, Not Education (SAC: 9973 31). Attracts 18% GST

GST Levy on Seigniorage/Royalty Proceedings Kept in Abeyance Pending Supreme Court Decision

Advance Ruling Not Admissible for Hypothetical Scenarios Not Linked to Applicant's Own Supply

Inpatient healthcare services, including ancillary supplies, GST exempt as composite supply; outpatient medicines and high room rent taxable.

Used Gunny Bags Classified as Reusable Packing Bags, Not Scrap, under HSN 6305

Blocking of Input Tax Credit without Recorded 'Reason to Believe' is Unsustainable

Statutory University Affiliation Fees Not Liable for GST as Not a Supply of Service

Statutory Affiliation and NOC Fees Collected by State Universities Not Taxable Under GST

GST Input Tax Credit Cannot Be Blocked After Approved CIRP Resolution Plan

Second Provisional Attachment Order Invalid Without Changed Circumstances After Initial Order Lapses