Case Laws

No ITC is available on hiring taxis to pick up/drop staff if providing the facility of transportation to employees is not obligatory under law.

18% GST on the LPG sold to Commercial Customers and 5% GST on the LPG sold to Domestic Customers

GST is applicable on the sale of developed plot as it is tantamount to rendering of service

Tanya Enterprises profiteered on the supply of "Fogg Deo Fougere BX 150 ml"

Phillips India profiteered on the supply of “Food Processor"

Charitable trust is required to obtain GST Registration for the medical store run by it when the aggregate turnover exceeds threshold limit

Supply made under the Automatic Fare Collection (AFC) project would qualify as 'composite supply'

Benefit of concessional GST rate denied for affordable housing project in a township with a mix of other projects

Pure services provided to Govt are exempt if they are in relation to any function entrusted to a Panchayat (Article 243G) or a Municipality (Article 243W)

Laying of Optical Fibre Cables(OFC) for Railtel doesn't attract the benefit of 12% GST