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- Whether Business process outsourcing services provided outside India would qualify as "Intermediary Services" or "Export of Services" ?
Whether Business process outsourcing services provided outside India would qualify as "Intermediary Services" or "Export of Services" ?
TRT-2025-1006
Issue Favourable to Tax Payer ?:- yes
Held - A plain reading of the aforesaid definition makes it amply clear that an intermediary merely arranges or facilitates supply of goods or serv.....
TRT-2025-552
Issue Favourable to Tax Payer ?:- yes
Held - A bare perusal of the recitals and relevant clauses of the MSA reproduced hereinabove do not in any manner indicate that petitioner is actin.....
- 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 ?
