https://www.taxtmi.com/caselaws?id=382159 The court held that the applicant, an entity under the Ministry of Defence, is liable for GST on various services provided, including liquidated damages, forfeited security deposits, canteen supplies, and community hall rentals. Input Tax Credit (ITC) was found not available for certain expenses like garden maintenance and guest houses. The applicant was exempt from generating E-way bills as a 'defence formation' and qualified for GST exemption on transporting military equipment. The judgment emphasized the importance of complying with specific GST provisions and addressing ITC reversals in certain situations. en-us Mon, 24 Dec 2018 00:00:00 +0530 Mon, 10 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382159 The court held that the applicant, an entity under the Ministry of Defence, is liable for GST on various services provided, including liquidated damages, forfeited security deposits, canteen supplies, and community hall rentals. Input Tax Credit (ITC) was found not available for certain expenses like garden maintenance and guest houses. The applicant was exempt from generating E-way bills as a 'defence formation' and qualified for GST exemption on transporting military equipment. The judgment emphasized the importance of complying with specific GST provisions and addressing ITC reversals in certain situations. Case-Laws GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382159