Case Laws

Ruling cannot be extended based on the facts of any other case

Application rejected as the supply being undertaken will be by the Joint Venture Company and not the applicant

Applicability of paragraph 2A of Notification 3/2019-Central Tax (Rate) dated 29.03.2019

GST liable to be paid on leasing of tank containers taken form a supplier who is located outside India and the tank containers do not reach India

Turf clubs liable to pay GST only on the commission - Order Stayed

Providing service of regasification of LNG owned by applicant's customers would amount to rendering of service by way of Job Work

GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use

Gujarat State Road Development Corporation is a Government Entity as defined in Notf 31/2017-CT(R)

Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R)

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake the mandatory CSR activities