Case Laws

GST payable on receipt of prize money from horse race conducting entities

AAR in one state cannot determine if registration is required in another state

Lodha Developers guilty of profiteering

NAA’s ruling against Franchisee of McDonalds set aside for violation of principles of natural justice

Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided

Activity of collecting exam fee (charged by any university) from students and remitting the same to that particular university without any value addition to it is a service as a pure agent

Diagnostic services provided to Hospitals are exempted from GST

Rate of tax for the supply of rental service of equipments is 18%

GST payable on the entire consideration received for the provision of activity of 'development and sale of land'

Separate contracts for supply of goods and services for a solar power plant would still constitute a works contract until 31.12.2018