Case Laws

Royalty for Mining Lease Classified as Licensing Service for Mineral Use, Taxable at 18% Under RCM

Software Consultancy to Parent Company is "Export," Not "Intermediary"

Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed

Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary

Delay in GST Appeals On Account Of Accountant's ill health Cannot Be Condoned

Best Judgment Assessment Based on Survey Seizure Affirmed

Bagalkot Nirmithi Kendra a ‘Government Entity’; Entitled to GST Exemption

Refund Rejection for Inverted Duty Structure on Metro Works Contract Quashed

Transportation of Empty Containers by Rail Attracts 5% GST

Mention of wrong GSTIN in the invoices falls under Circular No. 183/15/2022. ITC cannot be denied.