Exemption from GST - demand of GST on premium paid by the ...

High Court Quashes YEIDA's GST Demand on Hospital Plot Premium; Exemption Upheld u/s 11 Notification.

October 7, 2023

Case Laws GST HC

Exemption from GST - demand of GST on premium paid by the petitioner to YEIDA for allotment of Institutional Plot to set up a Hospital - The exemption made available to the petitioner by virtue of the original Notification issued u/s 11 read with order of the Authority for Advance Ruling, is unconditional. - Letter issued by the YEIDA to deposit GST is invalid - Quashed - HC

View Source

← Previous Next →

Exemption from GST - demand of GST on premium paid by the ...

High Court Quashes YEIDA's GST Demand on Hospital Plot Premium; Exemption Upheld u/s 11 Notification.

October 7, 2023

Case Laws GST HC

You may also like:

Exemption u/s 11 - running hospital - the chemist shop is part and partial of the hospital being incidental/ancillary to achieve the objects of the hospital - exemption...

Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

ITAT ruled that pharmacy division income of appellant hospital qualifies for exemption under Section 11(1) of Income Tax Act. The tribunal determined pharmacy operations...

GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods

The West Bengal Directorate of Commercial Taxes has regularized GST payment for two insurance-related transactions on an "as is where is" basis for the period from 01.07....

The High Court allowed the petition challenging the demand raised by the respondent Greater NOIDA Industrial Development Authority from the petitioner towards GST and...

Computation of Capital Gain - provision for site development expenses against sale of plots and the disallowance being premium on re-purchase - Once the plots are sold...

The circular regularizes GST payment on two insurance-related transactions from July 1, 2017 to October 31, 2024 on an "as is where is" basis. Effective November 1,...

Levy of GST - sale of plot of land - farmer having a vacant land outside the municipal area of town - The transaction/activity of the appellant is not covered under...

Exemption u/s 11 for surplus arising from a pharmacy store run by a hospital, and the deduction of 15% on gross receipts u/s 11(1)(a). Regarding the pharmacy store, it...

Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term...

Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere...

Corpus donations, being distinct from incomes derived from trust property, are granted exemption separately u/s 11(1)(a) and 11(1)(d) of the Act. There is no overlapping...

The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the...

The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

Quick Updates: