Held - We observed that Principal supply of services by the lessor is "renting of immovable property". Electricity charges or incidental charges, m.....

Held - The applicant, is registered as Agent under National Employability Enhancement Mission (‘NEEM') for facilitating and extending support for.....

Held - Since none of the conditions envisaged in the provisions of Rule 33 of the GST Rules, 2017 for being a ‘Pure Agent’ have been fulfilled/.....

Held - Section 15(1) of CGST Act clearly stipulates that the value of supply of goods or services or both shall be the transaction value, which is .....

Held - The applicant has entered into an agreement with the company for supply of labour and in the clause “Description of Work” of the agreeme.....

Held - Payment made or to be made by the recipient to the applicant would not only include the payment for the supply of services i.e. “Rental se.....