Case Laws

Applicability of GST on various services provided by a hotel

State Examination Board to pay GST when it conducts exams on its own accord and its not the services provided to an educational institute.

SAC for amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691 attracting 18% GST

Power of provisional attachment under under Section 83 should not be used as a tool to harass the assessee.

Supply of desktops consisting of CPU, Monitor, Keyboard and Mouse or any combination to be classified under HSN 8471. Attracts 18% GST.

Recovery of late fees for late filing of Form GSTR-3B stayed.

Running of canteen and its total affairs including supply of snacks, tea, lunch and dinner to client's employee and workers attracts 5% GST

AAR cannot admit an application where the question raised in the application is already pending before a GST authority

Service of Leasing of Satellite Transponders covered under SAC 9973 19 attracts 5% GST

Shyam Samruddhi is an organic fertilizer classifiable under HSN 3105 and liable to 5% GST