Judgement

Allegations of fraudulent ITC and complex factual disputes make writ jurisdiction inappropriate; petitioner relegated to Section 107 appeal with protection on limitation

High Court Declines Writ in Fake ITC Case, Directs Assessee to Statutory Appeal Route

Field-level FHTC verification, GIS mapping and orientation programmes held as “pure services” linked to drinking water functions under Articles 243G and 243W

AAR Grants Full GST Exemption to PHED Data Validation & Jal Jeevan Mission Support Services

Single consignment note and end-customer liability seal Goods Transport Agency status; services to individuals buying via e-commerce held fully exempt

AAR Confirms Flipkart Road Logistics as GTA, Grants GST Exemption for Unregistered Buyers

Authority rules that manpower-only municipal services qualify for exemption, while machinery O&M contracts fall under composite supply rules

Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption

Authority confirms GST exemption for takeover of Horizen’s water-digitisation business and extends pure-services relief for PHED-linked digital and GIS work orders

AAR Holds Business Takeover as “Going Concern Transfer”; Pure Service Work Orders Continue to Enjoy GST Exemption

Authority rejects non-profit exemption theory and holds that MGMI’s sponsorship receipts trigger forward-charge GST after the 2025 amendment

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High Court Declines Writ in Fake ITC Case, Directs Assessee to Statutory Appeal Route

AAR Grants Full GST Exemption to PHED Data Validation & Jal Jeevan Mission Support Services

AAR Confirms Flipkart Road Logistics as GTA, Grants GST Exemption for Unregistered Buyers

Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption

AAR Holds Business Takeover as “Going Concern Transfer”; Pure Service Work Orders Continue to Enjoy GST Exemption

AAR Rules Section 8 Company Is a “Body Corporate”: Sponsorship Services Now Taxable Under Forward Charge