Judicial Corner (11.08.2022)

  • AAR Rajasthan has held that that activity of supply of manpower service for running & maintenance of the canteen for consideration in the course of business is covered under ‘supply’ as per section 7 of the CGST Act, 2017 and is liable to tax as per section 9 of the CGST Act, 2017.


  • AAAR Karnataka has held that GST is payable on reimbursement received of stipend if Appellant not qualifies as a pure agent.

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