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2022 (3) TMI 851 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Works Contract - service recipient is Governmental Authority or not - explanation to clause (16) of section 2 of the IGST Act, 2017 - payments related to work order for Fire Fighting System installati... ...
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2021 (3) TMI 1380 - AUTHORITY FOR ADVANCE, UTTARAKHAND
Input Tax Credit - goods/services received for construction of hotel building - work contract service received for construction of hotel building - goods/services received for construction of banquet ... ...
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2021 (4) TMI 618 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Reverse Charge Mechanism - Liability of GST - rate of GST - pure agent services or not - interest on late payment of invoices of imported goods - reimbursement of Stamp tax paid as a pure agent. ... ...
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2019 (9) TMI 1251 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - project Paramount Emotions situated in GH-05A, Sector 1, Greater Noida - benefit of Input tax credit not passed on - reduction in the price of flat - section 171 of CGST Act, 2017 - I... ...
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Minutes of the 34th GST Council Meeting held on 19th March, 2019
Minutes of the 34 th GST Council Meeting held on 19 th March, 2019 The 34 th Meeting of the GST Council (hereinafter referred to as the Council ) was held on 19 th March, 2019 through video c... ...
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2018 (12) TMI 591 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Government Entity or not - N/N. 31/2017-Central Tax (Rate) dated 13 October 2017 - CIDCO is a Government Entity or not - rate of tax - whether taxable at the rate of 12% or not?. - Power Supply Infra... ...
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2023 (12) TMI 150 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Exemption from GST - Letting out of residential property for commercial use - Scope of residential dwelling for the purpose of notification No. 05/2022-Central Tax (Rate) dated 13/07/2022 - Establishi... ...
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2023 (7) TMI 870 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Exemption from GST - residential dwelling or not - PG/Hostel Rent paid by inhabitants - charges collected towards allied additional services provided by the LLP - bundled service along with the servic... ...
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Minutes of the 50th Meeting of GST Council held on 11th July, 2023
Minutes of the 50 th Meeting of the GST Counci l held on 11 th July, 2023 The 50 th meeting of the GST Council was held on 11 th July , 2023 unde... ...
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AGGREGATE TURNOVER
Definition The expression aggregate turnover is defined under section 2(6) of Central Goods and Services Tax Act, 2017 ( Act for short) as the aggregate value of all taxable supplies (excluding the va... ...
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Minutes of the 48th Meeting of GST Council held on 17th December, 2022
Minutes of the 48th Meeting of GST Council held on 17th December. 2022 The 48th meeting of the GST Council was held on 17th December, 2022 through video conferencing under the Chairpersonship of... ...
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2019 (9) TMI 929 - BOMBAY HIGH COURT
Jurisdiction - Levy of GST - services or assistance rendered by the Court Receiver appointed by this Court under Order XL of the CPC - HELD THAT:- The services of the Court Receiver are activities or ... ...
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Minutes of the 33rd GST Council Meeting held on 20th and 24th February 2019
Minutes of the 33 rd GST Council Meeting held on 20 th and 24th February 2019 The 33 rd Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 20 th Februar... ...
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Minutes of the 32nd GST Council Meeting held on 10th January 2019
Minutes of the 32 nd GST Council Meeting held on 10 th January 2019 The thirty second Meeting of the Goods and Services Tax Council (hereinafter referred to as 'the Council ') was held o... ...
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Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2017- Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 685(E). -In exercise of ... ...
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Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 692(E) - In exercise of the... ...
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Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act
Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2017- Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 704 (E) .-In exercis... ...
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2022 (10) TMI 910 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Levy of GST - payments made by PTCUL to UK CAMPA as Compensatory Afforestation Value - Net Present Value and recovery made towards dwarf species cost - payments made by PTCUL to Divisional Forest Offi... ...
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2021 (12) TMI 3 - CESTAT NEW DELHI
Levy of service tax - Renting of Immovable Property Services - support services or not - vacant land solely used for mining purposes - royalty and dead rent collected in terms of mining lease agreemen... ...
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2021 (8) TMI 785 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Local Authority or not - levy of GST - procurement of security services received from any person other than body corporate under reverse charge mechanism - advertisement services or the service recipi... ...