Bombay High Court quashes the show cause notice holding that no GST is payable on services supplied by way of transfer of development rights [TDR] or Floor Space Index [FSI]

Section 7(1)(aa) & 2(17)(e) of the Kerala GST Act, insofar as they introduce a levy on activities or transactions between members and their constituents or vice versa, have been held to be ultra vires

ITC reversal of common ITC u/s17(2) required in relation to activity of subscription and redemption of mutual funds

Purchase of an under-construction immovable property from a company under liquidation would not constitute a supply

Frequently asked questions on ‘Restaurant Services’ supplied at ‘Specified Premises’