Supply of Services Archives

Punjab and Haryana High Court stays effect and operation of the circular related to taxability of corporate guarantees

Petitioner contended that such discrimination between petitioner and other assesses who were supplying any other goods/service to related persons, being arbitrary and without any rational nexus, is violative of Article 14 and Article 19(1)(g) of the Constitution.

Advance Rulings Case Briefs

Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR

Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.

Advance Rulings Case Briefs

WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance

West Bengal Authority for Advance Ruling: A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST,