Case Laws

Supply of spares parts and repair service for which the rates are quoted differently and work orders are issued separately can’t be considered as a composite supply

Quality testing and certification of gold ornaments are covered under SAC 998346. 18% GST applicable.

Petitioner permitted to file form TRAN-1 manually

Bail application is allowed on executing a bond with local sureties

Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually

Services of the Court Receiver are to be considered as services provided by any Court. Exempted from GST.

Interim Order: In the case of monthly maintenance charges, petitioner is permitted to pay GST only towards the exceeded amount over and above the sum of Rs. 7,500/-

Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST leviable.

GST Refund mechanism should be smoothened

Warranty services provided by Volvo to their Indian Customers are not an export