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- Whether input tax credit is allowed on on telecommunication tower, tower material, shelter etc. ?
Whether input tax credit is allowed on on telecommunication tower, tower material, shelter etc. ?
Issue Favourable to Tax Payer ?:- yes
Held: The stand taken by the respondents, namely, of telecommunication towers being liable to be viewed as immovable p.....
Issue Favourable to Tax Payer ?:- yes
Held - We have carefully considered the submissions made by both the sides and perused the record. We find that the Honorable Bombay High Court has.....
Issue Favourable to Tax Payer ?:- yes
Held - The Delhi High Court in Vodafone Mobile Services had also examined whether the towers, shelters and accessories used by the appellant were i.....
- 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 ?