2022 SCC Vol. 10 Part 5
Criminal Procedure Code, 1973 — Ss. 437 to 439 — Bail applications: If more than one bail application is filed
Composite supply
Providing medical education and health care services through a hospital amount to business; Maharashtra Appellate Authority for Advance Ruling upholds
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.
IGST on Ocean Freight for imports unconstitutional; Won’t create a level playing field but will drive Indian shipping lines out of business: Supreme Court
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply
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
Composite and Mixed Supplies under GST: Demystifying the Conceptual Tenets
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66
Composite supply of works contract to Govt – Term ‘Business’ clarified
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