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GST Judgements



The Hon'ble High Court of Tripura in Re: Sahil Enterprises v. Union of India [WP(C) NO. 531 Of 2021 dated August 09, 2021] issued notice for the limited purpose of removing attachment of Input Tax Credit ('ITC') ledger of assessee.

Posted in GST |   282 Views



In M/s. Karthikeya Projects [AAR No.09/AP/GST/2021 dated January 19, 2021], M/s. Karthikeya Projects ('the Applicant') being a sub-contractor providing works contract service has sought an advance ruling on whether he can avail Input Tax Credit ('ITC

Posted in GST |   136 Views



In Re: M/S. Vijayavahini Charitable Foundation [AAR No. 14 /AP/GST/2021 decided on March 20, 2021] wherein M/S. Vijayavahini Charitable Foundation ('the Applicant') has proposed to undertake the activity of providing pure and safe drinking water at a

Posted in GST |   103 Views



Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods".

Posted in GST |   137 Views



Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situations.

Posted in GST |   111 Views



Chips is liable to GST at the rate of 12%. Roasted, salted nuts are also liable to GST at the rate of 12%

Posted in GST |   76 Views



PVC Stuffed coir mats are taxable at GST 12%

Posted in GST |   134 Views



Examination fees payment made on behalf of student is chargeable under GST.

Posted in GST |   85 Views



GST is applicable at the rate of 12% of Mats and Coirs

Posted in GST |   96 Views



Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2

Posted in GST |   81 Views