Case Laws

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR

Without signatures, GST notices/orders cannot withstand judicial scrutiny

Reimbursement of stipends paid to trainees from industry partners under their skill development programs is not liable to GST

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

Fish finders do not qualify as integral parts of vessels

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.