Case Laws

Real Estate Redevelopment: GST payable on the areas and amenities provided free of cost

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

Deletion of Rule 96(10) without a saving clause halts all actions based on that rule

No ITC on import of sample drugs (free of cost) intended for clinical trials

Registration Cancellation Overturned Due to Unreasoned Order

"Sada tambaku pre-mixed with lime" are classified under HSN '2403 99 10' attracting 28% GST and Compensation Cess

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Compensation Cess for passenger vehicles should be determined based on laden ground clearance

No ITC goods and services used in constructing a Tie-in Pipeline to deliver re-gasified LNG to the National Grid