GST Judgements


No registration required for trust carrying out 'charitable activities' exempt under GST

  Bimal Jain    16 October 2020 at 12:48

The Hon'ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 ("Income Tax Act") car

Posted in GST |   79 Views

Prize money received from horse-race clubs not liable to GST

  Bimal Jain    09 October 2020 at 15:53

The Hon’ble AAAR, Maharashtra in Re: Vijay Baburao Shirke [Order No. MAH/AAAR/RS-SK/23/2020-21 dated June 4, 2020] set aside AAR order to hold that receipt of prize money from horse-race clubs (in the event horse wins the race) would not be subject t

Posted in GST |   122 Views

ITC w.r.t GST paid on Lift Installation Charges Not Available

  Bimal Jain    07 October 2020 at 12:52

The Hon'ble AAR, Maharashtra in Re: M/s Las Palmas Co-operative Housing Society [Order No. MAH/AAAR/RS-SK/24/2020-21 dated July 20, 2020] held that the input tax credit ("ITC") in respect of GST paid on lift installation charges paid to lift contract

Posted in GST |   119 Views

When sufficient remedies are available to state to protect interest of revenue, onerous conditions of bail cannot be imposed

  GST Plus    25 September 2020 at 11:12

It is settled principle that bail is the rule and jail is the exception and mere seriousness of the charge is not a factor to be taken into account while denying the valuable right of liberty. The office committed by the petitioner was bailable under

Posted in GST |   117 Views

The action of freezing the bank account of the petitioner under Section 110 of the Customs Act may not be valid

  GST Plus    18 September 2020 at 12:14

Posted in GST |   212 Views

The refund claim rejected without giving reasons is a 'non speaking order' which is liable to be set aside - writ petition allowed by way of remand

  GST Plus    18 September 2020 at 12:14

Posted in GST |   146 Views

Person supplying goods and services on behalf of another person are mandatorily required to obtain registration under Section 24, irrespective of their turnover: Gujarat AAR

  GST Plus    17 September 2020 at 10:20

Posted in GST |   111 Views

Input tax credit shall be available to health care services providers to the extent inputs are used for providing taxable services: Karnataka AAR

  GST Plus    16 September 2020 at 10:39

Posted in GST |   112 Views

Application for advance ruling cannot be admitted if the issue is pending before any authority in view of precondition under first proviso to Section 98(2): Karnataka AAR

  GST Plus    16 September 2020 at 10:39

Posted in GST |   187 Views

ITC is available in respect of tax paid on hiring of vehicles having seating capacity of more than 13 people for transport of employees

  GST Plus    15 September 2020 at 09:55

Posted in GST |   593 Views



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