Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
GST was sought to be levied on liquidated damages received for breach/non-performance under a service agreement. The Court held that such amounts represent compensation for loss/damage payable under ss. 73-74 of the Contract Act and are expressly covered by para 7 (including paras 7.1 and 7.1.6) of Circular No. 178/10/2022, which clarifies that such payments are not consideration for a supply; consequently, the levy proposed in the show cause notice was unsustainable, and the notice was quashed. Amounts collected/paid under protest in relation to such proceedings were directed to be refunded with interest, applying the principle that involuntary collections without authority of law are illegal. - HC
GST was sought to be levied on liquidated damages received for breach/non-performance under a service agreement. The Court held that such amounts represent compensation for loss/damage payable under ss. 73-74 of the Contract Act and are expressly covered by para 7 (including paras 7.1 and 7.1.6) of Circular No. 178/10/2022, which clarifies that such payments are not consideration for a supply; consequently, the levy proposed in the show cause notice was unsustainable, and the notice was quashed. Amounts collected/paid under protest in relation to such proceedings were directed to be refunded with interest, applying the principle that involuntary collections without authority of law are illegal. - HC
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