Case Laws

Supply of batteries for use in warships such as submarines of the Indian Navy attracts 5% GST

Interim Order permitting petitioner to pay GST (on Monthly Maintenance Charges) only towards the exceeded amount over and above the sum of Rs. 7,500/- is STAYED

No TDS when supply takes place between persons notified in Notf. 73/2018-Central Tax

Impending proceedings under Section 74 cannot be a ground to exercise power under Section 83 for the provisional attachment

Educational assessment examination (ASSET) with its variants provided to school/educational organization is not exempted from payment of GST. AAR ruling set aside.

Payment of settlement fees against demand made by foreign entity attracts GST under RCM

GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices

Rajasthan Urban Drinking Water Sewerage & Infrastructure Corporation Limited (RUDSICO) is not a Governmental authority

GST rates on supply of solar energy products

Supplies made by the Cost Centres of the applicant do not form a composite supply. AAR ruling set aside.