GST Judgements
The supply of goods or services or both during warranty period without consideration in discharge of the Warranty obligation is not liable to GST.
Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.
The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal in Chellanam) on lease.
Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?
Determination of place of supply u/s 97(2) of the CGST Act
Aishna Kukreja 18 August 2021 at 09:26
Liable to GST for the period from 1-7-2017 to 26-7-2018 and exempted from GST as per entry at SI No.10F
Advance Ruling cannot be provided in the absence of necessary and requisite details
Bimal Jain 14 August 2021 at 13:56
The Hon’ble Kerala Authority for Advance Ruling ('AAR')noted from the facts submitted by the Applicant, it is seen that the discount received through credit note is a post supply discount. The applicant has not disclosed whether the discount is estab
The Hon’ble High Court of Chhattisgarh, relied on the case of Valerius Industries v. Union of India [Special Civil Application No. 13132 of 2019 dated July 31, 2019] which stated that there has to be some relevance to establish the sufficiency of gro
GST leviable on Private Coaching Institutes imparting education to CA, CS, CMA etc
Bimal Jain 13 August 2021 at 09:20
The Kerala Appellate Authority for Advance Ruling ('the KAAAR') in matter of M/s Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] upholds the Order No. KER/76/2019 dated May 20, 2021, ('Impugned Order') passed
GST leviable on amount paid by members of RWA in excess of Rs 7500/- Per Month
Bimal Jain 13 August 2021 at 09:19
The Hon'ble Madras High Court in Greenwood Owners Association v. Union of India [W.P. Nos. 5518 and 1555 of 2020 dated July 01, 2021] held that contribution by the members of the Resident Welfare Association ('the RWA') only in excess of Rs. 7500/- p
The Hon'ble Uttarakhand Authority for Advance Rulings ('UAAR'), in the matter of M/s. Midas Foods (P.) Ltd. [Application No. 05 of 2020-21 dated October 15, 2020], held that Overseas Commission Agent is covered within the definition of the term 'inte
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