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- Whether telecom services provided to Municipal Corporation is eligible for GST exemption ?
Whether telecom services provided to Municipal Corporation is eligible for GST exemption ?
TRT-2025-164
Issue Favourable to Tax Payer ?:- no
Held- Pure Services provided “in relation to any function” entrusted to a municipality under Article 243W of the Constitution of India is eligi.....
TRT-2025-165
Issue Favourable to Tax Payer ?:- no
Held- In terms of Sec. 2(69) of the CGST Act, the recipient of the service i.e. GHMC falls within the definition of ‘local authority’ and hence.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
