Case Laws

Marine paint cannot be considered part of a Ship

Work of laying of underground pipeline network falls under the definition of works contract. AAR ruling upheld

Comprehensive AMC of locomotive engines is a composite supply of service under SAC 998714 (18% GST)

Goods detained for not updating vehicle details in e-way bill could be released on furnishing bank guarantee

Services provided by electricity transmission or distribution utility with respect to the non-tariff charges recovered from their customers are not eligible for exemption

Contract for supply of Tower Packages is a works contract

Non concessional rate on certain goods intended to be supplied by the applicant to M/s SDSC

Supply by NDDB to State Govt. can’t be considered as supply between related persons

GST on supply of solar power plant

Services provided by an outdoor caterer to the employees of a company are not restaurant/canteen services. GST chargeable@18%