#gst exemption

[gstindiaguide-blog1]

GST levy on DNB course fees held unlawful as NBE admitted tax was never payable; Delhi High Court quashes GST-inclusive notifications and mandates complete refund to all candidates, including recovery from hospitals wherever funds were transferred.

Association of Diplomate of National Board Doctors & Anr. v. National Medical Commission & Ors., Delhi High Court, W.P.(C) 10326/2021  Court: High Court of DelhiPetition No.: W.P.(C) 10326/2021 & CM APPL. 31787/2021Date of Judgment: 01 November 2023Category of Dispute: GST applicability — Exemption — Education servicesRelevant GST Law: Section 9, CGST Act, 2017 (levy) Entry 66 of Notification…

GST levy on DNB course fees held unlawful as NBE admitted tax was never payable; Delhi High Court quashes GST-inclusive notifications and mandates complete refund to all candidates, including recovery from hospitals wherever funds were transferred.

[gstindiaguide-blog1]

GST levy upheld on auto-rickshaw and non-AC bus bookings made through Electronic Commerce Operators, as the Delhi High Court held that ECOs form a distinct statutory class and withdrawal of exemption satisfies Article 14’s test of reasonable classification.

Case Summary: Uber India Systems Pvt Ltd v. Union of India & Ors., Delhi High Court, W.P.(C) 14048/2021, 14579/2021 & 14826/2021 (Decided on 12 April 2023) Category: Classification of supply; GST exemption; Scope of Section 9(5); Levy on ECOsRelevant Provisions: Sections 9(1), 9(5), 11, 22, 23, 24(ix), 52 of the CGST Act; Notifications 12/2017, 11/2017, 17/2017, 16/2021, 17/2021 (Rate) Facts…

GST levy upheld on auto-rickshaw and non-AC bus bookings made through Electronic Commerce Operators, as the Delhi High Court held that ECOs form a distinct statutory class and withdrawal of exemption satisfies Article 14’s test of reasonable classification.

[gstindiaguide-blog1]

Writ petition dismissed as corrigendums correcting GST quantification were found to be properly approved by the Monitoring Committee and did not alter the foundational audit findings

Case Reference (As Required) Case Title: Bedi and Bedi Associates v. Commissioner of CGST Delhi Audit-1 & Anr. Court: Delhi High Court Petition Number: W.P.(C) 15065/2023 & CM Appl. 60150/2023 Category of Dispute: GST Exemption – Notification No. 12/2017; Validity of Corrigendum; Audit Observations; Section 74 Proceedings Date of Judgment: 21 November 2023 Relevant Provisions: CGST Act:…

Writ petition dismissed as corrigendums correcting GST quantification were found to be properly approved by the Monitoring Committee and did not alter the foundational audit findings

[gstindiaguide-blog1]

GST assessment order quashed as objections on nil-rated hiring of vehicles to GTA were ignored, violating natural justice

Case Details Case Title: GST assessment order quashed for non-application of mind as objections on nil-rated hire charges were ignored Court: High Court of Judicature at Madras Petition No.: W.P. No. 36089 of 2024 (with W.M.P. Nos. 38992 & 38993 of 2024) Date of Judgment: 27.11.2024 Category: Classification & Exemption (Input Tax Credit implications also raised) Sections / Rules Involved:…

GST assessment order quashed as objections on nil-rated hiring of vehicles to GTA were ignored, violating natural justice

[gstindiaguide-blog1]

Review of GST exemption dispute partly allowed – Court deleted reference to wrongly cited case but upheld earlier finding that Vapi Notified Area Authority is not a local authority under Section 2(69) CGST Act

Case details M/s Nepra Resources Management Pvt. Ltd. v. State of GujaratHigh Court of Gujarat, AhmedabadR/Misc. Civil Application (Review) No. 1267 of 2024 in SCA No. 17719 of 2021Judgment dated: 03.01.2025Coram: Justice Bhargav D. Karia & Justice Niral R. MehtaCategory of dispute: Exemption under GST Notification – classification of local authorityRelevant provisions: Section 2(69), Section 11…

Review of GST exemption dispute partly allowed – Court deleted reference to wrongly cited case but upheld earlier finding that Vapi Notified Area Authority is not a local authority under Section 2(69) CGST Act

[gstindiaguide-blog1]

GST demand stayed as notified area authority claimed exemption being a local authority under GIDC and Municipal laws

Case Details Case Title: M/s Notified Area Authority v. Joint Commissioner (Prev.) of Central GST and Central Excise, Vadodara IICourt: High Court of Gujarat, AhmedabadPetition Number: R/Special Civil Application No. 14286 of 2024Judgment Date: 07.10.2024Category of Dispute: Applicability of GST – Exemption/Local AuthorityRelevant Provisions: Section 2(69)(c) of CGST Act, Section 16 of Gujarat…

GST demand stayed as notified area authority claimed exemption being a local authority under GIDC and Municipal laws

[pilottraninginusa]

Civil Aviation Ministry GST Relief for Flight Simulators Aviation training in India has received a major boost as the Civil Aviation Ministry grants GST exemption on flight simulators. This policy aims to lower training costs, promote modern aviation infrastructure, and help aspiring pilots access world-class training facilities. The GST relief will support both students and aviation academies in building a skilled workforce.

GST Exemption for Flight Simulators to Boost Pilot Training in India

The Civil Aviation Ministry has announced a GST exemption on flight and motion simulators, cutting pilot training costs and boosting India’s

[gstindiaguide-blog1]

GST Compliance – ITC-03 Offline Utility

Filing FORM GST ITC-03 using the Offline Utility Edition: September 2025Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required. ✍️ Preface FORM GST ITC-03 is filed when a…

GST Compliance – ITC-03 Offline Utility