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1. Levy of GST on rent payable by a Hospital, catering life saving services - GST is leviable on the rent paid / payable for premises, taken on lease by the applicant. - AAR

2. The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

3. Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt...

4. Levy of GST - supply of food by the applicant to hospitals on outsource basis - the supply of food to hospitals by the applicant depends on the time period (during which...

5. Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply...

6. ‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in...

7. Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables...

8. Levy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - the Ruling pronounced...

9. Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.

10. Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and...

11. Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care...

12. Levy of service tax - Matter needs to be reconsidered by the adjudicating authority in respect of the demands made under the head “Pay and Park”, Bazar auction/ Bazar...

13. Exemption from GST - Composite Supply or not - healthcare services - the Supply of medicines and consumables used in the course of providing health care services to...

14. Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

15. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...