Horse race clubs liable to pay GST only on commission and not entire bet amount – Rule 31A(3) of CGST Rules ultra vires : The Hon’ble ...

Parallel proceedings cannot be initiated by State GST authorities on the same subject matter: The Hon’ble Calcutta High Court : The...

Comparative Analysis Example for Your understanding: Which one section will prevail? It has been specified under sub section 5(b) that if...