The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continu...
Page of 4826
Press 'Enter' after typing page number.
9701 to 9720 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AAR holds that the applicant's provision of hostel accommodation does not constitute a "charitable activity" and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below ₹20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%.
AAR holds that the applicant's provision of hostel accommodation does not constitute a "charitable activity" and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below ₹20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
