Case Laws
GST is applicable on long term lease of non-industrial plots
October 21, 2018
Industrial gases produced out of major materials supplied by the principal is Job Work
October 20, 2018
Supply of medicines, consumables to in-patients is exempt from GST
October 20, 2018
Quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose is exempted from GST
October 20, 2018
Processing natural gas and other inputs received from the principal on FOC basis and manufacturing industrial gases shall fall under the scope of ‘job work’
October 20, 2018
Parts of fishing vessels, factory ships and other vessels attract 5% GST
October 20, 2018
Allow manual filing of revised TRAN-1, ITC-01 & GSTR-3B
October 19, 2018
No GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity.
October 18, 2018
Benefit of Concessional Rate of 12% is not available when works contract service is provided to Government entity if the related project is for business purpose.
October 18, 2018
Construction of residential flats for Madhya Pradesh Power Generating Co. Ltd would attract 18% GST
October 18, 2018