2022 SCC Vol. 10 Part 5
Cases ReportedSCC Weekly

    Criminal Procedure Code, 1973 — Ss. 437 to 439 — Bail applications: If more than one bail application is filed

Appellate Authority for Advance Ruling (Maharashtra)
Advance RulingsCase Briefs

The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.

Case BriefsSupreme Court

Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax

Advance RulingsCase Briefs

Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax)  determined whether supplying of coaching

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66

Legislation UpdatesNotifications

G.S.R. 681(E).- In exercise of the powers conferred by sub-section (3) of Section 11 of the Central Goods and Services Tax Act, 2017