- Home
- Industry wise issues
- Government Sector
- Whether services provided by Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
Whether services provided by Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
Issue Favourable to Tax Payer ?:- yes
Held - In light of submissions made by applicant, We found that applicant asked advance ruling against certain services provided by him which are such as permission for building construction, approval of map, permission of additional Floor Area Ratio, leasing of land etc. So we observe that authority of advance ruling have constraints up to these services. The aforesaid service supply to be provided by the applicant by their very nature appear.....
- 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 ?