Case Laws

Comprehensive CCTV based city surveillance system for the city of Pune and Pimpri-Chinchwad does result into installation/commissioning of immovable property

Air Dryer complete with final filter for used in breaking system of locomotive is classifiable under CTH 8421

Decision on leviability of GST on supply of Rejected Wheat Seed and Rejected Paddy Seed referred to appellate authority due to difference in opinion amongst the members

Supply to a Duty Free Shop by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods'

Benefit of ITC is passed on when base price charged by the supplier has been reduced

P.P. Bags classifiable under chapter 39

P.P. Bags which are made from strips having width of less than 5mm are classifiable under Chapter 39

GST leviable on delayed payment charges on reimbursement of amount by client to applicant, where client failed to pay amount paid to stock Exchanges for purchase of securities

Placement of specified medical instruments in hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute composite supply

Computers, laptops used for providing output service don’t qualify as inputs for availing of transitional ITC