Case Laws

Services provided under vocational training courses recognized by National Council for Vocational Training(NCVT) are exempted

Azeagaia Development profiteered on the sale of flats by denying the benefit of additional ITC accrued to them to their buyers

Municipal Solid Waste (MSW) Management services provides to Tirupati Smart City Corporation Limited are exempted from GST.

GST applicable on sub-contract work of landscape development and maintenance of garden work provided to Government Departments. AAR ruling upheld.

GST payable on the entire consideration received for the provision of activity of 'development and sale of land'. AAR ruling upheld.

Remuneration received by the applicant as Executive Director is not includable in the aggregate turnover

'Micafungin sodium' is not entitled for concessional rate of GST at the rate of 5%

Pre-mix popcorn maize (com kernels) packed with edible oil and salt is classifiable under HSN 2008 19 90

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

Printing of content provided by the recipient on the PVC materials of the applicant and supply of the same to the recipient is a composite supply of service