GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
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TaxTMI 
TaxTMI 
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