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- Whether ITC is eligible on goods and services used for erection of infrastructure to which fibre cables are connected ?
Whether ITC is eligible on goods and services used for erection of infrastructure to which fibre cables are connected ?
Issue Favourable to Tax Payer ?:- yes
Held- It is observed that all goods are not eligible for credit and only those relatable to output services would be eligible for credit. Since the towers merely enabled the antennae to function, they did not enter the composition of the antenna themselves and could not be construed as components or parts thereof. Further, only telecom equipment like BTS transmitters which are used in providing telecom services alone would be liable to input c.....
- 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 ?