Case Laws

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

GST on supply of processed seafood. No ruling pronounced

PVC raincoat would fall under HSN 3926 attracting 18% GST

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST

Section 102 applies only to apparent errors and not to legal interpretations

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.