Case Laws

AAR application not admitted where proceedings under the GST Act are pending against the Applicant

Parallel GST Proceedings in two states is allowed

ITC on gifts will not be available when no GST is being paid on their disposal

While exercising powers under section 83 (Provisional Attachments), authorities should take care to ensure that the dealer is in a position to continue with the business

GST is not leviable on application fee, meter rent etc collected by DISCOMS in relation to supply of electricity. Part of Circular 34/8/2018 struck down.

Service of construction of suction toilets and waterless UDDTs (urine-diversion dehydration toilets) relates to preservation of environment and hence exempt from GST

Engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN 8408

GST applicable on freight charges recovered from customers without issuance of consignment note

Works contract services provided to State Govt Power Distribution Company attracts 18% GST

Supply of maintenance service (AMC) is a composite supply where the principal supply is service and the supply of goods is incidental to such supply of service.