KARNATAKA

Myntra Design Pvt Ltd

November 8, 2023

AAR

SREE SUBHA SALES

November 8, 2023

M/s. MARUBENI INDIA PVT. LTD

November 3, 2023

GST Case Law

Nagson and Co. vs The Joint Commissioner of Central Tax (Appeals-II), Bengaluru

September 23, 2023

Can the service of sales presentations of the products of is classifiable as “Other professional, technical and business services” under Service Code 9983.11 and the same is being rendered as an ‘intermediary service’ as defined under section 2(13) of the IGST Act?

September 2, 2023

Can the supply of service by the appellant to the commuters is a facilitation of transport service by BMTC to the commuters & the value of the bus passes distributed by the Appellant to the commuters is to be included in the value of the facilitation charges?

September 1, 2023

Can supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST?

August 30, 2023

GST Case Law

The short point for determination was whether GST is applicable own land converted to residential lands and their sale to individuals?

August 30, 2023

Can taxes paid on procurement of goods and/or services for installation are used,directly or indirectly, for making outward supply of services (i.e. lease rentals)

August 29, 2023

Can ‘Access Card’ printed and supplied based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet?

August 28, 2023

Whether the activities of the association of apartment owners are liable to tax under GST as a supply? If so, whether in terms of entry No.77 of the Notification No. 12/2017- Central Tax (Rate) Dated 28-06-2017 as amended by the Notification No.02/2018-CentraI Tax (Rate) dated 25-01-2018, the contribution received by the association from its members are liable to tax only in excess of the amount of 7500 per month per member?

August 28, 2023

Whether the supply made by the applicant was a composite or mixed supply?

August 23, 2023