https://www.taxtmi.com/caselaws?id=396328 The Appellate Authority determined that Ordnance Factory Bhandara (OFB) qualifies as "Central Government" under the CGST Act, 2017. Consequently, various services provided by OFB, such as tolerating non-performance of contracts, supplying food and beverages, renting out facilities, and conducting exams, attract a NIL rate of tax under specific GST notifications. Input Tax Credit (ITC) eligibility was assessed based on the nature of expenditures, with ITC available for certain essential business-related expenses. The Authority ruled that OFB is not required to reverse ITC due to deductions for liquidated damages. The decision set aside the previous ruling, affirming OFB's status and tax implications under GST regulations. en-us Fri, 18 Oct 2019 00:00:00 +0530 Tue, 18 Mar 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396328 The Appellate Authority determined that Ordnance Factory Bhandara (OFB) qualifies as "Central Government" under the CGST Act, 2017. Consequently, various services provided by OFB, such as tolerating non-performance of contracts, supplying food and beverages, renting out facilities, and conducting exams, attract a NIL rate of tax under specific GST notifications. Input Tax Credit (ITC) eligibility was assessed based on the nature of expenditures, with ITC available for certain essential business-related expenses. The Authority ruled that OFB is not required to reverse ITC due to deductions for liquidated damages. The decision set aside the previous ruling, affirming OFB's status and tax implications under GST regulations. Case-Laws GST Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396328