GST Judgements

The Applicant is a part of a global organisation dealing with renting of reusable equipments for shared use amongst industrial and retail sectors throughout the supply chain.

The Commissioner or the authorized officer may, on his own or based on submission of the assessee may examine the matter afresh. After being satisfied that the ITC availed initially considered being fraudulently or ineligible, it is no more ineligibl

The credit will not available to the extent the same is embedded in the cost of food recovered from such employees. The AAAR relied on the judgment of the Hon'ble Bombay High Court in the case of CCE Vs Ultratech Cement [2010 (260) ELT 369 (Bom)].

The Hon'ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of State Tax, Durgapur Charge & Ors. [M.A.T No.2027 of 2022 with I.A. No. CAN 1 of 2022 dated January 5, 2023] set aside the ruling pa

The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. [Order No. 31/AAR/2022 dated July 29, 2022]has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufac

The Hon'ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of 2022 dated March 9, 2022] quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds

The applicant recovers nominal amount from the employees for canteen facility - The applicant discharge GST @5% on the taxable value which is sum total of the cost of the canteen service provider plus 10% notional mark up.

The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021]has ruled that installation services of parts and equipment for supply of oxygen and other gases used in hospital, homes and connection

The Hon'ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to b

The AAR, Chhattisgarh in the matter of M/s. Savex Technologies Pvt. Ltd. [Order No. STC/AAR/06/2022 dated August 17, 2022] has held that, Interactive Flat Panel Screens used only for data processing purposes will attract Goods and Service Tax ("GST")