GST Judgements

Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and Taluk Panchayat are eligible for exemption from GST?

Whether the subsidy from Government of Karnataka is to be reduced from the value of import of plant and machinery from China, for the purpose of levying GST? b. Whether valuation of supply of goods under the GST Act or any other relevant Act in resp

Whether the applicant is correct in classifying the services provided to the Government entities as exempted services? Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exem

What is the rate of tax on various items and equipment's which are used in the construction of Poultry Farm on immovable property? What is the HSN code on transferred of poultry farm equipment and others involved execution of works on immovable prope

Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended time to time.

In M/s Siddharth Enterprises through Anr. v. The Nodal Officer [TS-625-HC(GUJ)-2021-GST dated October 14, 2021] Hon'ble Gujarat High Court observed that the direction of this Court to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 by M

In M/s Alcoats [KAR ADRG 62/2021 dated October 29, 2021] Karnataka Authority for Advance Ruling ("KAAR")  held that job work services undertaken by M/s Alcoats ("the Applicant") by way of treatment or processing such as anodizing, plating, on the goo

In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that repairs, renovations & rehabilitation services provided by housi

In Jenefa India vs. Union of India & Ors. [W.P.(MD) No.16770/2019 decided on October 5, 2021] Hon'ble Madras High Court upheld the validity of Sl. No.102 of Notification No. 2/2017 dated June 28, 2017("Goods Exemption Notification") over Clause (ii)

The Hon'ble Gauhati High Court in Krit Kunal Dhawan v. State of Assam and Ors. [WP(C)/5642/2021, dated October 29, 2021] held that in a case where assessee is accused of passing on fake Input Tax Credit ("ITC") without actual moment of goods, a reaso