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 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 […]