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- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
Issue Favourable to Tax Payer ?:- yes
Held - The remaining courses offered by them are in collaboration with the universities and the certificate/degree/dip.....
Issue Favourable to Tax Payer ?:- not applicable
Held - We find that the appellant has filed the application within six months of order passed by the GAAR as required under the provisions of Secti.....
Issue Favourable to Tax Payer ?:- yes
Held - The appellant’s institutions are run by a ‘Charitable Institute’ namely ‘Asian School of Film and TV’, which is recognised and reg.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant is a company enacted under the Company Act, 1956. They are having necessary expertise in the fields of Computer Animation, IT-.....
Issue Favourable to Tax Payer ?:- yes
Held - Since the “Services provided by an educational institution to its students, faculty and staff” is exempt from tax under the Central Good.....
- 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 ?