Case Laws

Manufacturers of rice, selling under deregistered brand name, are eligible for exemption of GST after foregoing voluntarily their actionable claim or enforceable right on such brand name

Provision of construction service rendered to NCBS attracts 18% GST

Providing services to State Governments in relation to minor irrigation as a Financial Management Specialist and Institutional Development Specialist is exempt

Extension of the period as contemplated under Sec 62(2) for the purpose of getting the benefit of withdrawal of an assessment order passed on best judgment basis cannot be granted

Prepared Laboratory Reagents or Pharmaceutical Reference standards (HSN 3822 00 90) which are not diagnostic reagents attract 18% GST

Subscription to the J-Gate by the educational institutions attracts 18% GST

Medicines, consumables and implants used in the course of providing health care services to in-patients is a composite supply exempt from GST

Standalone service of arranging accommodation in a hotel is classifiable under SAC 9985 52

Court may not be justified in granting an extension of the period contemplated under sub section (2) of Section 62

Computation of admissible amount of the ITC on the capital goods used for both taxable and exempt supplies is to be done based on Rule 43