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IBC - When one party owes debt to another and creditor is claiming under written agreement providing for rendering 'service', debt is operational debt if claim of debt has some connection with service : SC (See 'TIOLCorplaws')SC stays HC order directing CBI to probe against WB officials’ role in teachers’ recruitment scam ICG seizes 86 kg narcotics worth Rs 600 crore 9 killed as two vehicles ram into each other in Chhattisgarh Chief of Defence Staff Gen Anil Chauhan concludes his official visit to France Consumer court orders Swiggy to compensate for failure to deliver Ice Cream Requisite Checks for Appeals - Court Fee The 'taxing' story of Malabar Parota, calories notwithstanding!I-T - Unless a case of bias, fraud or malice is alleged, then Department cannot assail SETCOM's order: HC Centre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & Lanka Pension Portals of all Pension Disbursing Banks to be integrated I-T- Resolution Plan under IBC, once approved, nullifies any claims pertaining to a period prior to approval of said Plan: HC ‘Flash Mob’ drive in London seeks support for PM Modi To deliver political message, Pak Sessions judge abducted and then released: KPK Chile announces 3-day national mourning after three police officers killed

MESSAGE BOARD

Should students pay GST on Hostel rent?

Should students pay GST on Hostel rent

My observations are:
1. Amendment notification no.3 referred in the Article must be 4/2017-Central Tax (Rates) dt.18/07/2022.

2. In case of an eligible educational institution providing hostel accommodation to its students can claim exemption vide sl. no.66 of N. No.12/2017-Central Tax (Rates) dt.28/06/2017.

Suryam CV CA 17/05/2023

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TIOL Tube

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

April 29, 2024 | New Delhi

ICG seizes 86 kg narcotics worth Rs 600 crore

April 29, 2024 | New Delhi

Chief of Defence Staff Gen Anil Chauhan concludes his official visit to France

April 29, 2024 | New Delhi

Centre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & Lanka

April 29, 2024 | New Delhi

Pension Portals of all Pension Disbursing Banks to be integrated

April 29, 2024

Requisite Checks for Appeals - Court Fee

April 22, 2024

Requisite Checks for Appeals - Pre Deposit

VISION 360 - April 2024

VISION 360 -
'A Treasury of Key Tax &
Regulatory Developments!'

April 2024 Edition

Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

April 29, 2024

TP - Companies cannot be adopted as comparables for benchmarking purposes, where they are functionally & financially dis-similar to the assessee-company: ITAT

April 29, 2024

TP- Disallowance of commision made by AO should be deleted when the assessee has discharged its primary burden by placing all relevant documents on record and AO has failed to bring on record cogent material to disallow the sales commission paid by the assessee: ITAT

April 29, 2024

Companies Act - Stamp duty @5% market value of property is liable to be paid only when property is situated within State of Madhya Pradesh otherwise not : HC

April 29, 2024

SEBI Act - Final opportunity of inspection of documents and cross-examination of witnesses should be given to Appellants : SAT

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