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- Whether prize money should be excluded in determining the face value of lottery tickets for the purpose of levying GST ?
Whether prize money should be excluded in determining the face value of lottery tickets for the purpose of levying GST ?
TRT-2025-866
Issue Favourable to Tax Payer ?:- no
Held - The value of taxable supply is a matter of statutory regulation and when the value is to be transaction value which is to be determined as p.....
TRT-2025-868
Issue Favourable to Tax Payer ?:- yes
Held - It is observed that no service has been provided by the Applicant- Respondent to the racing clubs for the Prize.....
TRT-2025-1117
Issue Favourable to Tax Payer ?:- no
Held - The applicant is undertaking the activity of rearing, training, maintaining and providing the horses, that are .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
