Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP HC decision addressing levy of tax on monthly licence fees for toilet-maintenance contracts and concluded that licence fees collected by the applicant from contractors are exempt from GST. Consequently, neither forward nor reverse charge GST applies to the licence fees charged for operation and maintenance of public toilets.
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP HC decision addressing levy of tax on monthly licence fees for toilet-maintenance contracts and concluded that licence fees collected by the applicant from contractors are exempt from GST. Consequently, neither forward nor reverse charge GST applies to the licence fees charged for operation and maintenance of public toilets.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
