Case Laws

The quantum of trade discount has to be mentioned in the pre-supply agreements to attract deduction from transaction value

'Polysulphide sealants' are classifiable under HSN 3214 10 00

Determining 'Place of Supply' is beyond the scope of Advance Ruling as per Section 97(2)

GST is applicable on Information & Communication Technology (ICT) @ School Project

Cleaning of agricultural produce away from the agricultural farm will attract GST

Project Development and Management Consultancy services provided by Applicant to recipient under the Contract for AMRUT and PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.

Construction of Pooling Sub-station on Turnkey Basis falls under the definition of a "Works Contract".

Reactors used in hand pumps for purification of water are classifiable under HSN 8421 21 90

Supply of service to Companies cannot be regarded as Service to Government. Benefit of GST exemption under entry 72 of Notf 12/2017 - CTR is not available.

Renting of workwear qualifies as "transfer of right to use" of goods