• 2023 (3) TMI 622 - AUTHORITY FOR ADVANCE RULING, ODISHA

  Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as guest house of the registered perso... ...

• 2022 (3) TMI 851 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Works Contract - service recipient is Governmental Authority or not - explanation to clause (16) of section 2 of the IGST Act, 2017 - payments related to work order for Fire Fighting System installati... ...

• 2021 (3) TMI 1380 - AUTHORITY FOR ADVANCE, UTTARAKHAND

  Input Tax Credit - goods/services received for construction of hotel building - work contract service received for construction of hotel building - goods/services received for construction of banquet ... ...

• 2021 (4) TMI 618 - AUTHORITY FOR ADVANCE RULING, GUJARAT

  Reverse Charge Mechanism - Liability of GST - rate of GST - pure agent services or not - interest on late payment of invoices of imported goods - reimbursement of Stamp tax paid as a pure agent. ... ...

• 2019 (9) TMI 1251 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - project Paramount Emotions situated in GH-05A, Sector 1, Greater Noida - benefit of Input tax credit not passed on - reduction in the price of flat - section 171 of CGST Act, 2017 - I... ...

• Minutes of the 34th GST Council Meeting held on 19th March, 2019

  Minutes of the 34 th GST Council Meeting held on 19 th March, 2019 The 34 th Meeting of the GST Council (hereinafter referred to as the Council ) was held on 19 th March, 2019 through video c... ...

• 2018 (12) TMI 591 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Government Entity or not - N/N. 31/2017-Central Tax (Rate) dated 13 October 2017 - CIDCO is a Government Entity or not - rate of tax - whether taxable at the rate of 12% or not?. - Power Supply Infra... ...

• Recommendations during 54th meeting of the GST Council

  GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council also recommends ... ...

• 2024 (8) TMI 1276 - CESTAT CHANDIGARH

  Service tax on Construction and sale of Complex/Houses/Flats constructed by the appellant - Service tax on certain receipts under taxable category of Real Estate Agent service - Liability to pay servi... ...

• RCM on Rent Paid to landlords related to residential building used by the employees of the company

  Respected colleagues, We are a registered tax payer under GST. A private limited company engaged in manufacture business. We are paying rents to various unregistered landlords towards use of residenti... ...

• Hostels and PG accommodation services attract @ 12% GST

  The AAR, Karnataka, in the case of IN RE: M/S. SRISAI LUXURIOUS STAY LLP [2023 (7) TMI 870 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA ] ruled that hostel and PG accommodation cannot be considered... ...

• 2023 (7) TMI 870 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

  Exemption from GST - residential dwelling or not - PG/Hostel Rent paid by inhabitants - charges collected towards allied additional services provided by the LLP - bundled service along with the servic... ...

• Minutes of the 48th Meeting of GST Council held on 17th December, 2022

  Minutes of the 48th Meeting of GST Council held on 17th December. 2022 The 48th meeting of the GST Council was held on 17th December, 2022 through video conferencing under the Chairpersonship of... ...

• 2019 (9) TMI 929 - BOMBAY HIGH COURT

  Jurisdiction - Levy of GST - services or assistance rendered by the Court Receiver appointed by this Court under Order XL of the CPC - HELD THAT:- The services of the Court Receiver are activities or ... ...

• Minutes of the 33rd GST Council Meeting held on 20th and 24th February 2019

  Minutes of the 33 rd GST Council Meeting held on 20 th and 24th February 2019 The 33 rd Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 20 th Februar... ...

• Minutes of the 32nd GST Council Meeting held on 10th January 2019

  Minutes of the 32 nd GST Council Meeting held on 10 th January 2019 The thirty second Meeting of the Goods and Services Tax Council (hereinafter referred to as 'the Council ') was held o... ...

• RECENT DEVELOPMENTS IN GST

  The International Monetary Fund (IMF) has retained India s economic growth rate at 7% for the current fiscal 2024-25. For 2026, IMF s forecast is of 6.5%. On the other had RBI s forecast for 2025 is 7... ...

• Minutes of the 50th Meeting of GST Council held on 11th July, 2023

  Minutes of the 50 th Meeting of the GST Counci l held on 11 th July, 2023 The 50 th meeting of the GST Council was held on 11 th July , 2023 unde... ...

• Renting of Residential Dwelling - Impact of Tweaking the Exemptions on Industry

  Shelter is a basic human need crucial for survival. It provides security, personal safety and protection from the weather, and prevents ill health and disease. Adequate housing provides people with di... ...

• 2021 (12) TMI 3 - CESTAT NEW DELHI

  Levy of service tax - Renting of Immovable Property Services - support services or not - vacant land solely used for mining purposes - royalty and dead rent collected in terms of mining lease agreemen... ...

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