Case Laws

GST is applicable on sale of commercial space by & on behalf of MoHUA

GST (Compensation To States) Act, 2017 is Constitutionally Valid

Complete sealing of the premises for an indefinite period is per se illegal

'PP Leno Bags' are to be classified under HSN 6305 33 00.

Service of printing Question Papers for Educational Institutions is classifiable under SAC 9992 and exempt from GST

Availment of ITC on goods and services used for maintenance of township, guesthouse, hospital, horticulture etc should be transaction specific and not generalized

Applicability of GST on differential payment on Settlement, Washout or Closure of Cotton Purchase / Sale Contract

Valuation on goods supplied to the branches in other states. AAR ruling upheld.

No case of anti-profiteering against Subway Franchise. Increase in base price is commensurate with the amount of denial of ITC.

Electrical Wiring Harness falls under the HSN 8544 30 00 and attracts 18% GST from 15.11.2017