Case Laws

Supply of service by local branch of a foreign entity is not import of service. Reverse charge not applicable.

Pivotal Infrastructure guilty of profiteering on the supply of flats

Vijetha Supermarkets profiteered on the supply of Frozen Green Peas by not reducing the GST Rate.

Real estate firm Emaar MGF guilty of profiteering on the supply of flats

Interest amount as well as penalty and further investigation with regard to profiteering by Phillips India on the sale of "Food Processor" STAYED

ITC of GST charged on Lease Premium Charges , Annual Lease Rentals and Maintenance Charges is not available

Supply of Poultry Meal and Poultry Fat attracts 5% and 12% GST respectively

Transitional ITC should be claimed within 3 years in terms of Limitation Act

Petitioner can seek revocation of cancellation of registration u/s 30

Rule 142(1)(a) is valid and is no manner conflict with any of the provisions of the Act.