Kerala AAR clarifies GST for Jubilee Mission Hospital: Inpatient supplies are exempt if naturally bundled; outpatient medicines are taxable if separately invoiced.
Kerala AAR rules State Government Insurance Department services to employees are GST-exempt. Registration status unclear without full list of department’s supplies.
Calcutta High Court overturns Section 148A(d) income tax order for AY 2018-19, citing natural justice violation due to lack of personal hearing. Case remanded for re-evaluation.
Allahabad High Court sets aside tax penalty on Goverdhan Oil Mill, citing no tax evasion intent in stock transfers despite HSN discrepancy.
Jaipur’s Income Tax Appellate Tribunal rules for Sita Ram Saini, stating cash withdrawn and re-deposited cannot be treated as turnover for profit estimation.
Gujarat AAR rules Protego Services not eligible for GST exemption on student transport and catering as payments were collected directly from students, not the school.
Gujarat AAR classifies peeled and chopped garlic under HSN 07032000, confirming no GST liability for Purnam Cuisines Pvt Ltd.
Gujarat AAR rules Shoft Shipyard is not liable for GST on interest and arbitration costs received from a pre-GST contract, as the original supply and related invoice predate the GST regime.
Gujarat AAR rules Bharat Petroleum’s LNG re-gasification service for GAIL as job work, taxable at 12% GST under Notification 11/2017-CT(Rate).
Calcutta High Court upholds ITAT decision, dismissing Income Tax Department’s appeal regarding share capital and premium addition for AY 2012-13.
