Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Penalty u/s. 271(1)(c) - Referring to a precedent...     TaxTMI    Penalty levied u/s 271(1)(c) - Transfer pricing...     TaxTMI    Seeking cancellation of the GST registration - The...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Exemption form GST - Rent for locker provided in bus stand - ...

GST

January 20, 2022

Exemption form GST - Rent for locker provided in bus stand - (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate) - AAAR

View Source

 

← Previous Next →

 

You may also like:

  1. Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand...

  2. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

  3. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

  4. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  5. SSI Exemption - Determination of turnover - manufacturing of D. G. Sets - whether Installation and commissioning is a different activity and shall not form part of...

  6. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

  7. Service tax registration form ST 1 amended to include accounting codes - Notification

  8. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  9. Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT

  10. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Valuation - Assessable value of import vessel - Revised Price - Initia...
H: Territorial jurisdiction to Grant Refund - The Appellate Tribunal foun...
F: sales Against 0.1% GST- if export not done within 90 Days
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...
F: INQUIRY BY THE APPELLATE AUTHORITY
F: Penalty under Section 73(1) of CGST Act, 2017
F: ITC of FY 2017-18 blocked
C: Clarification on the applicability of 3% amount on account of non-achi...
C: Suspension of inoperative SIONs
N: Amendment in the Export policy of Onions
N: Seeks to amend specified customs tariff notifications to exempt applic...
H: Reconsideration of Resolution plan - The petitioners/appellants seek a...
H: Maintainability of application u/s 7 - time limitation - The Appellate...
H: Money Laundering - scheduled offences - predicate offence - The High C...
H: Non-payment of service tax - aviation services - The Tribunal acknowle...
H: Exemption from Service Tax - Road construction services in private com...
H: Refund of Cenvat credit availed on Education Cess and Higher Secondary...
H: Refund claim - Reduction in price subsequently resulting in payment of...
H: Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD...
H: Attachment by the sales tax authorities over an apartment in Mumbai - ...
H: Dishonour of Cheque - insufficient funds - discharge of legal liabilit...
A: How to become a crorepati via SIP
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
A: Roving Judgements!