Case Laws

Child development program based on Visual Arithmetic and Abacus that boosts brainpower is not exempt from GST as it is neither an art nor a recreational activity

State tax officers are authorized to be proper officers for the purpose of IGST even if proper officer notification is not issued under Section 4 of the IGST Act

GST payable on complementary IPL tickets

GST is applicable on Jobwork done on imported material & re-export of the same

Service provided by the applicant carrying on business in Indian territory as a representational office of the parent company is not a 'Zero rated supply'

Outward supplies made to ocean going merchant ships which are in foreign run, Indian Navy ships , Indian Coast guard ships will be treated as ‘exports’.

Supply, Commissioning, Installation and maintenance of Solar Water Pumping System is a Works Contract and would attract 18% GST

Cargo Trolley used to carry Cargo from one place to another is classifiable under HSN 8716 80 90

Confiscation proceedings with notice to driver of Vehicle is valid

Services provided by educational institution providing degree courses to students under affiliation to a University are exempt from GST