Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Delhi High Court
Where an Advocate registered as Insolvency Professional rendered insolvency and receivership services pursuant to NCLT appointment, such services were not classified as legal services and hence not covered under reverse charge, making professional liable under forward charge to obtain GST registration and issue GST- compliant invoices, while legal services rendered as Advocate would continue under reverse charge
AAR Gujarat
Where applicant-charitable trust sought GST exemption for conducting women development seminars but it was not a registered as a Project Implementation Agency and produced no supporting work order in its own name, exemption under Entry 71 of Notification No. 12/2017-CT (R) was not available. GST: Where charitable trust provided self-defence training to women and girls under government programmes and government schools, with all training costs fully funded by Police Department or via government grants to schools, services were rendered directly to government entities and expenditure condition under Entry 72 of Notification No. 12/2017-CT (R) was met, making such educational training services exempt from GST. GST: Where GST-registered applicant-charitable trust conducted vocational training for goldsmiths under fully funded Central Government PM Vishwakarma Scheme, with official designation by Gujarat Matikaam Kalakari & Rural Technology Institute and programme was executed for artisan mobilization, such educational services were covered by Entry 72 of Notification No. 12/2017-CT (R) and entitled to exemption from GST. GST: Where applicant was engaged by Goernment school for providing taekwondo and tailoring training to students against per-student remuneration, such services to government-supported Vidyalaya were covered under Entry 72 of Notification No. 12/2017-CT (R) and were exempt from GST under section 11.…
Madras High Court
Commercial exploitation of market-fee collection rights obtained through public auction was not exempt from GST as a municipal function, since petitioner was not a local authority; tender conditions required payment of taxes, and COVID-period lease waiver could not be claimed as of right while statutory dues remained unpaid