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2023 (9) TMI 402 - SC ORDER

Classification of services - offline/online games such as Rummy - to be classified under SAC 998439 or not - games of chance or skill? - Concept of res extra commercium - Concept of GST and Definition of Business under GST - concept of supply - HELD THAT:- Issue Notice.

List the Special Leave Petition on 10 October 2023.

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N: IGST Rate Schedule u/s 5(1) - Specified actionable claim[chapter inser...

N: CGST Rate Schedule u/s 9(1) - Specified actionable claim - Seeks to am...

N: Simplified registration Scheme for overseas supplier of online money gaming

N: Supply of online money gaming as the goods on import of which the prov...

N: Provisions of the Integrated Goods and Services Tax (Amendment) Act, 2...

N: Amendments (Third Amendment, 2023) to the CGST Rules, 2017 in superses...

N: Exemption from payment of tax on advances received in case of supply o...

F: Regarding issue of E-invoice

N: Supply of online money gaming, supply of online gaming other than onli...

N: Effective date for Provisions of the Central Goods and Services Tax (A...

N: Exemption from specified income U/s 10(46) – Notifies ‘National Farmer...

N: Exemption from specified income U/s 10(46) – Notifies ‘Punjab Nurses R...

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

F: GST under reverse charge on ocean freight

H: Rejection of benefit of Input Tax Credit (ITC) - ex parte order in app...

H: Refund of amount recovered directly from the petitioners bank account ...

H: Doctrine of promissory estoppel - incentive scheme - pre and post GST ...

H: Validity of assessment order - appealable order or not - petitioner’s ...

H: TDS u/s 194I - additional premium paid by the assessee - whether the a...

H: Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown...

H: Expenditure claimed under the head marketing staff commission and site...

H: Reopening of assessment - Re-opening is on the basis of gross incorrec...

H: Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The fre...

H: Penalty u/s 271(1)(c) - Merely because exemption on merit was not gran...

H: Penalty order u/s. 271(1)(c) - expenditure claimed u/s. 57 - Nexus wit...