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- Whether GST is leviable on license fee and spectrum usage charges paid to Government?
Whether GST is leviable on license fee and spectrum usage charges paid to Government?
TRT-2025-166
Issue Favourable to Tax Payer ?:- no
Held- “Licensing services for right to use other natural resources including telecommunication spectrum” is specified in HSN sub-heading 997338.....
TRT-2025-167
Issue Favourable to Tax Payer ?:- no
Held - On reading the decree it emerges that ‘Price of a privilege’ was affirmed by the Constitution Bench in the case where fee is fixed but n.....
- 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 ?
