Case Laws

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

Nominal recoveries made from employees for both canteen services and the provision of bus transportation constitute taxable supplies, and ITC on related expenditures is not available

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

Best Judgment Assessment: Right to File Returns Beyond 30-Day Limit Condoned

Geometry Compass Box is a mixed supply falling under HSN '9017 80 10' attracting 18% GST

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

ECL should be viewed as a single "pool of funds," and credits from one tax head (like IGST) can be used to settle liabilities under other heads

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'