Case Laws

GST is applicable on canteen services provided by a company

Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff

Name of the applicant appearing on unit containers can be construed as bearing a brand name. Applicant will not be eligible for exemption from GST

Accommodation services provided to employees and guests of SEZ units cannot be treated as inter-state supplies

Manufacture and Supply of industrial gases by undertaking treatment or process on Atmospheric Air and Industrial Water amounts to 'Job Work'

GST leviable on rent payable by a Hospital, catering life saving services

Heat shrinkable cable jointing kits are to be classified under HSN 8547

GST on composite contract of Supply of Materials, Erection & Civil Works

Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply

Facilitating recruitment/enrolment of students to a foreign university is not 'Export of Services'.