- Home
- Industry wise issues
- Oil and Gas Sector
- Whether value of System Use Gas [SUG] for re-gasification service is to be included in value of Supply ?
Whether value of System Use Gas [SUG] for re-gasification service is to be included in value of Supply ?
TRT-2026-1568
Issue Favourable to Tax Payer ?:- yes
Held: The aforementioned data has been provided now for the first time, meaning thereby that the GAAR while arriving at their impugned ruling, which is in appeal before us, did not have the benefit of examining this data. To that extent, the ruling has been delivered without taking such an important data into consideration
In view of the above discussion, the impugned ruling dat.....
Short Reels
Linkedin (English)
Instagram (Hindi)
- 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 ?
