Case Laws

Project Development and Management Consultancy services provided by Applicant to recipient under the Contract for AMRUT and PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.

Construction of Pooling Sub-station on Turnkey Basis falls under the definition of a "Works Contract".

Reactors used in hand pumps for purification of water are classifiable under HSN 8421 21 90

Supply of service to Companies cannot be regarded as Service to Government. Benefit of GST exemption under entry 72 of Notf 12/2017 - CTR is not available.

Renting of workwear qualifies as "transfer of right to use" of goods

Where applicant is recipient of service and not service provider and services are not under reverse charge mechanism and notification is applicable to provider of service and not recipient of service, advance ruling application is not maintainable

Reimbursement of expenses and salary paid by Head Office to the Liaison Office, established in India, is not liable to GST

Bio-Fertilisers classifiable under HSN 3101 and attract 5% GST if put in Unit Container and bear a Brand Name.

Admissibility of Transitional Cenvat Credit out of the purview of Advance Ruling

Marine Engines and Gear Boxes used in goods falling under HSNs 8901, 8902, 8904, 8905, 8906 and 8907 attract 5% GST