Case Laws

Benefit of concessional GST rate denied for affordable housing project in a township with a mix of other projects

Pure services provided to Govt are exempt if they are in relation to any function entrusted to a Panchayat (Article 243G) or a Municipality (Article 243W)

Laying of Optical Fibre Cables(OFC) for Railtel doesn't attract the benefit of 12% GST

Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not exempt

Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not exempt

Fuel Conversion Electronic Parts for Converting Vehicle From Petrol To Gas (CNG/LPG) and Vice-Versa fall under HSN 8708 99 00. 28% GST applicable.

Emaar MGF profiteered on the sale of flats by not passing on the benefit of additional ITC available to them post GST

Supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract

Support Service to Mining is covered under SAC 9986 22 and attracts GST@18%

‘Project Management Consultancy’ Services provided to APRRP exempt from GST