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Govt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedback Warehousing Authority notifies several agri goods to be stored in only registered warehouses US FDA okays Eli Lilly Alzheimer’s drug Five from Telangana killed in car accident on Pune-Solapur Highway Hush money case against Donald Trump - Sentencing deferred to Sept 18 Deadly hurricane Beryl smashes properties in Jamaica Israel claims 900 militants killed in Rafah since May month 116 die in stampede at UP ’Satsang’We are deepening economic ties with India, says US official 8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inches Make the amnesty equitable Non-bailable warrants keep piling up against Vijay Mallya; Latest comes in Rs 180 Cr loan default case CBIC hikes Central Excise duty on crude to Rs 6000 per tonne w.e.f July 2 Unpacking Legal Circulars: The Scoop on Warranty and GST Implications Australia hikes visa fees to USD 1600 for foreign students Proposed Sec. 128A of GST Act - some ruminations Govt notifies CBI Court in Kolkata u/s 43 of PMLA Cus - Uploading assessment order on portal is not sufficient compliance of intimation: HC ‘Dangerous precedent’, says Biden on latest SC ruling on immunity to President Cus - If any refund arises out of any order passed by the Commissioner(A)/Tribunal, unless a stay order is obtained, refund must be granted after three months from the date of the order: HC BIS developing hub to connect UPI with four ASEAN countries

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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VISION 360 - June 2024

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

June 2024 Edition

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

July 02, 2024

DTAA - Foreign Tax Credit of tax paid outside India, is assessee's vested right as per Article 22(2) of India-Bhutan DTAA r/w Section 90; cannot be disallowed for non-compliance with procedural requirement of I-T Rules: ITAT

July 02, 2024

I-T- Appeal to CIT(A) will lie against amendment of TP order passed u/s. 92CA(3) for purpose of rectification of mistake apparent on record : ITAT

July 02, 2024

Trademarks Act - Petitioner is prior and continuous user of trademark 'WHITE BOY' and thus registration of identical mark in name of Respondent is untenable : HC

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PMLA - As investigation pursuant to FIR has not been completed, seizure order cannot continue rather it stands lapsed after period given u/s 8(3) of PMLA: TRIBUNAL

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