Case Laws

GST on supplying fitted assets on hire: Matter remanded to AAR

Discounts given by manufacturers to retailers generally cannot be considered consideration for services

Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61

ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date

Rule 36(4) and its restrictions are valid and consistent with the legislative intent

TR-6 challan cannot not be considered a valid document for availing ITC

Clarifications on Barter, RCM, HSN, and E-Way Bills for Silver Businesses

Taxpayer need not obtain separate GST registration in a state based on their operations through the FTWZ alone in that state

Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt

Composite Value for Property Registration Does Not Exempt Construction Services from GST