Case Laws
In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017
July 25, 2019
Supplier of construction service is liable to pay GST for the service provided to the land owner in lieu of development rights
July 25, 2019
ITC is not available on the medicines procured for the 'personal consumption' of employees
July 25, 2019
Supply of submersible pump sets along with installation, electrification and energisation of the same in already drilled bore wells is a Composite Supply
July 25, 2019
ITC is not available on the medical/diagnostic equipment, consumables etc being procured for providing medical facilities to the employees
July 25, 2019
Purified/Mineral/Aerated/Distilled water even when sold in non-sealed container is not exempt from GST
July 24, 2019
Agriculture Mechanical Sprayer will merit classification under Chapter Head 8424
July 24, 2019
Matter referred to CJ on whether under Section 50 of the CGST Act, the interest on delayed filing of the Returns arises automatically or on assessment.
July 23, 2019
Food supplements are not specifically covered under any HSN, therefore, classifiable under HSN 2106, being food preparations not elsewhere specified or included. AAR ruling upheld.
July 23, 2019
Section 75(12) does not empower the authorities to proceed with recovery without issuing Show Cause Notice. It is applicable only to self-assessment.
July 22, 2019