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Affiliation and No Objection Certificate fees collected by State-established universities in discharge of mandatory statutory functions are not business activities under Sections 2(17), 7 and 9 of the GST Act and are therefore not exigible to GST – Jawaharlal Nehru Technological University Kakinada Vs. Princiapl Commissioner of Central Tax, Visakhapatnam CGST Commissionerate and Ors. – Andhra Pradesh High Court

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Affiliation and No Objection Certificate fees collected by State-established universities in discharge of mandatory statutory functions are not business activities under Sections 2(17), 7 and 9 of the GST Act and are therefore not exigible to GST – Jawaharlal Nehru Technological University Kakinada Vs. Princiapl Commissioner of Central Tax, Visakhapatnam CGST Commissionerate and Ors. – Andhra Pradesh High Court Read Post »

Aswathy Gas Agencies Vs. Indian Oil Corporation Ltd. and Ors.. – Kerala High Court

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Aswathy Gas Agencies Vs. Indian Oil Corporation Ltd. and Ors.. – Kerala High Court Read Post »

In re: Good Hands Facility Management Services – Tamil Nadu AAR (GST)

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In re: Good Hands Facility Management Services – Tamil Nadu AAR (GST) Read Post »

The Principle Commissioner, CGST & CX and Anr. Vs. Joint Commissioner (Appeal), Central Tax and Anr. – Calcutta High Court

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The Principle Commissioner, CGST & CX and Anr. Vs. Joint Commissioner (Appeal), Central Tax and Anr. – Calcutta High Court Read Post »

In re: Tamil Nadu Generation and Distribution Corporation Ltd. – Tamil Nadu AAR (GST)

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In re: Tamil Nadu Generation and Distribution Corporation Ltd. – Tamil Nadu AAR (GST) Read Post »

Safari Retreats Pvt. Ltd. and Anr. Vs. Chief Commissioner of Central Goods and Service Tax and Ors. – Orissa High Court

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Safari Retreats Pvt. Ltd. and Anr. Vs. Chief Commissioner of Central Goods and Service Tax and Ors. – Orissa High Court Read Post »

Star Cement Meghalaya Vs. The State of Assam and Ors. – Gauhati High Court

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Star Cement Meghalaya Vs. The State of Assam and Ors. – Gauhati High Court Read Post »

Shree Raipur Cement Plant Vs. State of Chhattisgarh and Ors. – Chhattisgarh High Court

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Shree Raipur Cement Plant Vs. State of Chhattisgarh and Ors. – Chhattisgarh High Court Read Post »

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