Case Laws
GST paid on inputs/input services procured for promotional scheme are ineligible for ITC
July 1, 2022
Date of uploading Form DRC 07 should be taken as a relevant date for ascertaining the period of limitation in case of appeals.
July 1, 2022
Contracts entered into with various city corporations towards supply of pure services in relation to Solid waste management are exempt
June 30, 2022
Supply of Medicines used in the course of providing health care services to in-patients is a composite supply of In Patient Healthcare Service
June 30, 2022
'Place of Supply' in relation to vessel support services provided to foreign vessels
June 30, 2022
Refund of accumulated ITC u/s 54(3)(ii) is allowed irrespective of the fact the input and output supplies are the same
June 30, 2022
E-rickshaw, when sold without battery, is still classifiable as an ‘electrically operated motor vehicle’ under HSN 8703
June 30, 2022
E-rickshaw, when sold without battery, is still classifiable as an ‘electrically operated motor vehicle’ under HSN 8703
June 30, 2022
GST liability on sale of vehicle, spares etc. can be discharged by utilizing the ITC on purchase of demo vehicle
June 30, 2022
Toll charges are liable to be included in the value of outward supply of rental services of road vehicles for transporting employees
June 30, 2022