Liability to pay tax under GST registration - applicant provides ...

Case Laws GST

May 6, 2023

Liability to pay tax under GST registration - applicant provides accommodation to pilgrims who visit the Ambaji Temple - On being asked whether the rooms of Nandini Ashram which they were renting to pilgrims is located in the precincts of the Ambaji Temple, he informed that it was not within the boundary of the temple. Going by the definition of precinct as mentioned above, it is emphatically clear that the applicant is not eligible for the benefit of Sr. No. 13 of the notification. - AAR

View Source

← Previous Next →

Liability to pay tax under GST registration - applicant provides ...

Case Laws GST

May 6, 2023

You may also like:

The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

Liability of service tax / GST - service rendered to Haj pilgrims - Place of supply of services - As per Item (iv) of sub-clause (b) of Clause (i) of Rule 2 of the said...

Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees....

Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST...

The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu,...

Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for...

Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST...

Seeking to activate registration of the petitioners - The respondents are directed to unblock / activate the registration of the writ applicants under the GST Act and...

Requirement to take GSTIN - Agent - the applicant is only authorized to supply the goods and service under the brand name other taxable person - applicant covers under...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Quick Updates: