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 & […]
Can the Applicant be said to be acting as a pure agent of the industry partner to the extent of reimbursement received obtained for the benefit of Trainees by the Applicant and reimbursed by the industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?”
reimbursement isn’t chargeable GST Case Title Teamlease Education Foundation Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation 2022 (6) GSTPanacea 383 HC Karnataka KAAR/AAAR/04/2022 Judgement Date 06-June-2022 Council for Petitioner Harish Bindumadhavan Disha Gursahaney Council for Respondent NA Section Section 101 of the CGST Act In Favour of The Karnataka Bench […]
Can the Appellant is eligible for the benefit of concessional rate of GST at 0.1% in terms of Notification No. 41/2017 IT (Rate), dated 23-10-2017, in respect of the supplies made to the merchant exporter under the bill-to ship-to model?
concessional rate of GST Case Title Time Technoplast Ltd Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation KAR/AAAR/02/2022 2022 (3) GSTPanacea 375 HC Karnataka Judgement Date 04-March-2022 Council for Petitioner G.Elango Council for Respondent NA Section Section 7.10.101 In Favour of In Favour of Revenue The Karnataka Bench of Member Ranjana Jha […]