97 (2) (g)

In re: Karam Chand Thapar & Bros (Coal Sales) Ltd. – AAAR West Bengal

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In re: Karam Chand Thapar & Bros (Coal Sales) Ltd. – AAAR West Bengal Read Post »

Rebate granted by a bank on excise-duty payments made through a corporate card, being a monetary adjustment without any identifiable supply or quid pro quo under Section 7 of the CGST Act, is a transaction in money and not liable to GST – In re: John Distilleries Pvt. Ltd. – Karnataka AAR (GST)

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Rebate granted by a bank on excise-duty payments made through a corporate card, being a monetary adjustment without any identifiable supply or quid pro quo under Section 7 of the CGST Act, is a transaction in money and not liable to GST – In re: John Distilleries Pvt. Ltd. – Karnataka AAR (GST) Read Post »

In re: Sanctum Trading Corporation Pvt. Ltd. – Maharashtra AAR (GST)

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In re: Sanctum Trading Corporation Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

An advance ruling application seeking clarification on e-way bill generation, validity and procedure is not maintainable under Section 97(2) of the CGST Act, 2017 – In re: Grayeye IT Systems Pvt. Ltd. – Tamil Nadu AAR (GST)

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An advance ruling application seeking clarification on e-way bill generation, validity and procedure is not maintainable under Section 97(2) of the CGST Act, 2017 – In re: Grayeye IT Systems Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »

Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under Section 7 of the CGST Act, 2017 | What shall be the applicable time of supply for the purpose of payment of GST-whether GST is payable at the time of collection of such corpus amount from members or at the time of its actual utilisation for capital expenditure – In re: Apartment Owners Association of Raj Lake View – Karnataka AAR (GST)

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Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under Section 7 of the CGST Act, 2017 | What shall be the applicable time of supply for the purpose of payment of GST-whether GST is payable at the time of collection of such corpus amount from members or at the time of its actual utilisation for capital expenditure – In re: Apartment Owners Association of Raj Lake View – Karnataka AAR (GST) Read Post »

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