Horse race clubs liable to pay GST only on commission and not entire bet amount; Rule 31A(3) of CGST Rules ultra vires
Last updated: 05 June 2021
Court :
Karnataka High Court
Brief :
The Hon’ble Karnataka High Court ("HC") in Bangalore Turf Club Limited and ors. v. Union of India [WP No. 11168/2018 and WP No. 11167/2018 decided on June 02, 2021] held that Goods and Service Tax ("GST") cannot be levied on the entire bet amount received in the totalisator as it would take away the principle that tax can only be levied on consideration received under the Central Goods and Service Tax Act, 2017 ("CGST Act"). The Court also declared Rule 31A(3) of the Central Goods and Service Tax Rules, 2017 ("CGST Rules") and Karnataka Goods and Services Tax Rules, 2017 ("KGST rules") as ultra virus of the CGST Act.
Citation :
WP No. 11168/2018 and WP No. 11167/2018 decided on June 02, 2021
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Bimal Jain
Published in GST
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