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- Whether input paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corporation (DICGC) is allowed as input tax credit ?
Whether input paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corporation (DICGC) is allowed as input tax credit ?
TRT-2025-726
Issue Favourable to Tax Payer ?:- yes
Held - The said issue was considered by the Larger Bench of the Tribunal in the case of M/s. South Indian Bank (supra) wherein it was held that ins.....
TRT-2025-728
Issue Favourable to Tax Payer ?:- yes
Held - Banks can avail CENVAT credit of the service tax paid by the banks on the premium amount paid to Deposit Insurance Corporation for the insur.....
- 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 ?
