Case Laws

Alton Buildtech India Pvt. Ltd guilty of profiteering for denying the benefit of ITC to the buyers of the flats

Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017

Ancillary services viz laundry services, security services etc provided along with healthcare services are not taxable

GST on supply of goods from a place in the non-taxable territory to another place in the non- taxable territory

Refund cannot be rejected without giving an opportunity to be heard

Service of fumigation/pest control in a warehouse of agriculture produce attracts 18% GST

Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges are classifiable under HSN '5407 10 19' attracting 5% GST

Agencies receiving commission in the capacity of agent/intermediary from the foreign entities liable to pay CGST and SGST

GST is applicable on wages to be paid to the Security Guards

Classification of testing of purity of gold is 9983 and GST rate is liable to 18 %