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Weekly reVieW
The assessee had constructed several individual CIRCULAR NO. 28/02/2018- GST, DATED
residential houses for Greater Noida Industrial 8-1-2018
Development Authority (GNIDA). It also carried Govt. has clarified that the supply of food
out internal development work including or drink provided by a college hostel mess
roads, drinking water, sewerage system, water or canteen is taxable at the rate of 5%
supply system, cattle grid, etc. Further, it had under GST without input tax credit. It is
also constructed hostel for the university. The irrelevant whether the service is provided
department held that the service provided by by the educational institution itself or the
the assessee would fall under the category of institution outsources the activity to an
‘Construction of complex’. The assessee filed outsider contractor.
an appeal to the Commissioner (Appeals) and
Commissioner (Appeals) allowed the appeal
in favour of assessee. The revenue filed an CBEC issues updated document on
appeal in the Tribunal. GST fl yers to promote understanding
of GST
The Tribunal held that the construction of
various infrastructure facilities had been provided
by the assessee along with construction of CBEC has issued the updated document on GST
residential complex. Therefore, such welfare flyers (51) in a simple and lucid language to
activities could not be covered under the promote understanding of GST. These Flyers
‘construction of complex services’. Further, a have been updated as on January 1, 2018.
hostel could not be considered as a residential
unit and, hence, could not be covered under CBEC releases document on updated
the ‘construction of complex services’. GST concept and status
CBEC has released the document on updated
Statutory Changes GST concept and status as on January 1, 2018.
In the current set-up the aim is to ensure
Supply of food by college hostel that all challenges or feedback effectively
mess is taxable at 5% under GST reaches the Government and both short-term
without ITC; Govt. clarifi es and long-term solutions are provided.
lll
Income-tax
Case Laws Vishnu Mohan T Nair v. ITO [2018] 89
taxmann.com 62 (Ahd. - Trib.)
‘Ex-grati a’ from employer as sett le- Assessee received certain amount as
ment of dispute was retrenchment ‘ex-gratia’ as a result of ‘out of court’ settlement
compensati on eligible for secti on of dispute with his employer. His services
10(10B) relief were terminated after he received the said
‘ex gratia’ payment.
165
January 20 To January 26, 2018 u Taxmann’s Corporate Professionals Today u Vol. 41 u 59
