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GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Levy of GST - carrying on the business of a race club, which ...

Case Laws     GST

June 7, 2021

Levy of GST - carrying on the business of a race club, which includes lay-out and preparing any land for running of horse races, steeplechases of races of any other kind - entire bet amount received by the totalisator - the petitioners are liable for payment of GST on the commission that they receive for the service that they render through the totalisator and not on the total amount collected in the totalisator - HC

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