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- Whether input tax credit is allowed on procurement of vouchers that are made available to customer for providing loyalty points ?
Whether input tax credit is allowed on procurement of vouchers that are made available to customer for providing loyalty points ?
TRT-2025-975
Issue Favourable to Tax Payer ?:- no
Held - The decision of the Hon’ble Karnataka High Court dated 16-01-2023 in the case of M/s Premier Sales Promotions Pvt Ltd, holding that .....
TRT-2025-690
Issue Favourable to Tax Payer ?:- no
Held - It can be seen from the loyalty program that the applicant, on the basis of a particular transaction / purchase by the customer through thei.....
- 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 ?
