Can sale of land developed be covered within the scope of the term ‘sale of land’ as mentioned in entry 5 of Schedule III does not attract GST?
GST not on Schedule III Case Title Assistant Commissioner Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha Citation KAR/AAAR/02/2023 2023 (2) GSTPanacea 15 HC Karnataka Judgement Date 14-Febuary-2023 Council for Petitioner N.Sundaram Council for Respondent NA Section Section 101,100,97,12(b) In Favour of In Favour of Appellant The Karnataka Bench of Member Ranjana Jha & […]
Is ITC available on input, input services, and capital goods on purchased for the construction of the LNG jetties?
Case Title Swan LNG Pvt Ltd Court Gujarat AAAR Honorable Judges Member Milind Torawane and Member Seema Arora Citation 2022 (3) GSTPanacea 388 HC Gujarat GUJ/GAAAR/APPEAL/2022/06 Judgement Date 09-May-2022 Council for Petitioner Mr. Paresh Dave Council for Respondent Not Applicable In favour of Assessee Section Section 17 of CGST Act, 2017 Authority for advance ruling,Gujarat […]