Case Laws

TTK Prestige guilty of profiteering for denying the benefit of reduction in tax rate

Revenue directed to forthwith release the truck along with the goods contained as the assessee has paid the requisite tax and penalty

Services such as preferential location, right to use car parking space and common areas and facilities form part of composite supply of construction service.

No profiteering established when there is no reduction in the rate of tax after the implementation of GST on the supply of Courier Service

Pure services provided to the Government by way of any activity in relation to article 243G/W of the Constitution are exempt

Membership subscription and admission fees collected from members by Rotary Club are liable to GST

Activity of 'Dream 11 Fantasy Pvt.Ltd' does not amount to 'gambling' or 'betting' or 'wagering'. Rule 31A(3) doesn't apply.

ITC on building materials, such as cement, concrete etc meant for repair of a building is not available to the extent of capitalization of building materials

5% GST applicable if the applicant gets the tobacco leaves re-dried without getting them threshed

Where 'place of supply' and the 'service provider' are in the same State, CGST and SGST are payable