Judgement

The supply of goods carriage on rent or lease to GTA qualifies as a taxable supply and is charged at a nil rate of tax.

Goods Carriage Lease to GTA Is Taxable at Nil Rate: AAR

As per GST AAR, Hotels Qualify as Industrial Consumers. The packages do not have the label "Not for Retail Sale", so the supplies are not exempt from GST.

Hotels Qualify as Industrial Consumers, GST Applicable on Institutional Sales Without 'Not for Retail Sale' Label: TN-AAR

AAR Tamil Nadu stated that GST applies to the developer's sale of flats under a Joint Development Agreement.

AAR: UDS Sale Deed by Landowner Does Not Qualify as 'Sale of Land'; GST Applies

The Court quashed the cancellation order dated 7 July 2023, due to a violation of natural justice.

Bombay High Court Quashes GST Registration Cancellation Due to Vague Show Cause Notice

Gujarat Ambuja Exports Receives GST Demand Order of Rs. 33 Lakh

The court observed that since a proper invoice was available in this case, the authorities have wrongly imposed a penalty under Section 129(1)(a) and 129(1)(b) of the CGST Act.

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Goods Carriage Lease to GTA Is Taxable at Nil Rate: AAR

Hotels Qualify as Industrial Consumers, GST Applicable on Institutional Sales Without 'Not for Retail Sale' Label: TN-AAR

AAR: UDS Sale Deed by Landowner Does Not Qualify as 'Sale of Land'; GST Applies

Bombay High Court Quashes GST Registration Cancellation Due to Vague Show Cause Notice

Gujarat Ambuja Exports Receives GST Demand Order of Rs. 33 Lakh

HC Gives Relief to Petitioner Against Penalty u/s Section 129 of CGST Act