Case Laws

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

Development, maintenance, housekeeping, and security of the Railway Goods Shed is a mixed supply

No GST on Onion Market Fee

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

Geometry Compass Box is a mixed supply falling under HSN '9017 80 10' attracting 18% GST

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department