Tag Archives: TAMILNADU BENCH

Temple auction amount for human hair collection license is a taxable service under GST.

By | June 24, 2026

Temple auction amount for human hair collection license is a taxable service under GST. Issue Whether the license granted via e-tender by a temple department to collect tonsured human hair constitutes a taxable “supply of service” under Section 7 of the CGST Act. Whether the exemption on the supply of human hair as goods under… Read More »

Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application

By | June 11, 2026

Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Issue Whether a recipient of services can validly maintain an application for an Advance Ruling under Sections 95 and 97 of… Read More »