Case Laws

Interest is payable on seriously delayed IGST Refunds

Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST is leviable. AAR ruling upheld.

Construction of tunnel and its allied work is 'Earth Work'. AAR ruling set aside

End use certificate should be issued to the supplier and not the distributor in order to avail the exemption.

Section 17(5)(a) does not restrict ITC on inward supply of goods transport vehicles

Section 83 does NOT provide for attaching the property of a taxable person based on a proceeding against another taxable person.

Odomos is not a medicine, it is a mosquito repellant. 18% GST applicable.

Supply of food at a restaurant located in the same premises as a hotel having rooms with a tariff of Rs 7500 and above attracts 18% GST

Transfer of development rights/Additional FSI are taxable at 18% under SAC 9972

Transformers’ supplied to Indian Railways are covered under HSN 8504 and attract GST@18%