https://www.taxtmi.com/caselaws?id=378363 The case involved analyzing the implications of different income sources on the applicability of GST registration under Section 22 of the GST Act. The court ruled that rent from a commercial organization for an unoccupied portion of a property exceeding a certain threshold is taxable under GST. Interest income from finance activities is generally exempt, but certain components are taxable. Remuneration and profits from being a working partner in a firm are not subject to GST. The court rejected the advance ruling application due to incomplete fee payment despite opportunities to rectify the deficiency, citing non-maintainability under relevant GST Acts. en-us Tue, 12 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378363 The case involved analyzing the implications of different income sources on the applicability of GST registration under Section 22 of the GST Act. The court ruled that rent from a commercial organization for an unoccupied portion of a property exceeding a certain threshold is taxable under GST. Interest income from finance activities is generally exempt, but certain components are taxable. Remuneration and profits from being a working partner in a firm are not subject to GST. The court rejected the advance ruling application due to incomplete fee payment despite opportunities to rectify the deficiency, citing non-maintainability under relevant GST Acts. Case-Laws GST Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378363