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1. Whether tool kit can be termed as accessories of final product as envisaged in the definition of ‘input’ - ‘tool kit’ is squarely covered by the definition of ‘input’ - AT

2. Valuation - inclusion of amortized value of the tool received on FOC basis from the customer in assessable value - CBEC circular No. 47/21/2018 - The amortized value of...

3. Taxability - supply of tangible good for use or not - tool kits provided by the appellant to associated companies - The submission of the appellant that tool kits were...

4. Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the...

5. Applicability of Tool Amortisation cost (Transaction Value) in GST Regime - applicant is not under any obligation to use their own tools/ moulds for manufacture of the...

6. Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

7. Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such...

8. Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.

9. Classification of supply - composite supply or mixed supply? - supply of services of coaching to students - The students will only pay for principal supply and anyways...

10. Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

11. Classification of goods - rate of GST - the product conversion kit is specific to a particular engine i.e. auto rickshaw (three wheeler) - the LPG Conversion Kits are...

12. Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

13. Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

14. Imported goods declared as “Sonalleve MR HIFU KIT'' - MRI System accessories - The tribunal concludes that the imported goods, the Sonalleve MR HIFU KIT, are indeed...

15. Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...