GST Judgements

The Hon'ble Supreme Court in Skill Lotto Solutions Pvt. Ltd. v. Union of India &Ors. [W.P. (C) No. 961 of 2018 dated December 3, 2020] held that lottery and gambling under GST’s ambit is legally valid, upholding validity of tax imposition on lottery

For the aforesaid reasons, there is no merit in the petition. Dismissed.

The Hon'ble AAAR, Maharashtra, in the matter of Apsara Co-operative Housing Society Ltd.[Order No. MAH/AAA/RS-SK/28/2020-21, dated November 5, 2020] upheld an earlier order of the AAR, that GST is to be levied on maintenance charges collected by coop

This writ petition is allowed and the impugned order set aside.

M/s Prasad Media Corporation Pvt. Ltd., 6-1-38, Fourth Floor, Prasad Imax, Opp. NTR Garden, Hyderabad-500063

Kerala State Screening Committee on Anti-Profiteering, Kerala State Goods and Services Tax Department, Tax Tower, Thiruvananthapuram-695002. 2. Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs, 2nd Floor, Bhai Vir Sing

M/s. Pareena Infrastructure Pvt. Ltd., C-7A, 2nd Floor, Omax City Center Mall, Sohna Road, Sector-49, Gurugram (Haryana)-122002

Sri B.R. Sridhar (called as the 'Applicant' hereinafter), No.2328, 1st Floor, 20th Cross, Banashankari 2nd Stage, K.R.Road, Bangalore-560070, an un-registered person have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read

Director-General of Anti-Profiteering, Central Board of Indirect Taxes & Customs, 2nd Floor, Bhai Vir Singh Sahitya Sadan, Bhai Vir Singh Marg, Gole Market, New Delhi-110001. 

At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a me