Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides renting of premises along with the supply of food at any event, such a composite supply would attract GST at 5% with the restriction of input tax credit, subject to the condition that the room tariff does not exceed Rs. 7,500 per unit per day or equivalent. The clarification provided in CBIC Circular 27/01/2018-GST dated 04.01.2018 is to be followed to determine whether the applicant is located in 'specified premises' or the supply is provided at 'specified premises'. The composite supply of catering services within the club premises along with renting of premises falls under 'outdoor catering service together with renting of premises' arranged at premises other than 'specified premises', and GST is payable on the whole consideration at 5% without input tax credit, subject to the imposed condition.
The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides renting of premises along with the supply of food at any event, such a composite supply would attract GST at 5% with the restriction of input tax credit, subject to the condition that the room tariff does not exceed Rs. 7,500 per unit per day or equivalent. The clarification provided in CBIC Circular 27/01/2018-GST dated 04.01.2018 is to be followed to determine whether the applicant is located in 'specified premises' or the supply is provided at 'specified premises'. The composite supply of catering services within the club premises along with renting of premises falls under 'outdoor catering service together with renting of premises' arranged at premises other than 'specified premises', and GST is payable on the whole consideration at 5% without input tax credit, subject to the imposed condition.
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