Case Laws

ITC available on Demo Cars

Building completion and finishing services will not be regarded as a separate services

Dwelling units measuring less than 60 sq.mtrs. will qualify as low cost houses

Profiteering established as builder denied the benefit of increased ITC to the buyers

Appellate Authority for advance ruling cannot entertain an appeal under Section 100 of the CGST Act beyond the period of 60 days

Non-edible intermediary product for confectionery industry classifiable under HSN 1901 20 00

'Caroa Properties' guilty of profiteering for denying the benefit of ITC to the buyers of their flats

Pooja Oil classifiable under tariff heading 1518 00 40. Attracts 12% GST.

Actions by officers which infringe the fundamental rights of citizens under article 21 of the Constitution are not protected u/s 157(2) of the GST Act

Bundled supply of a printing service and an intermediary service for selling space for advertisement constitutes a mixed supply