India Medicines supplied by hospital’s pharmacy to in-patients are composite supply of health care services; Exempt from GST 2 weeks ago
United Kingdom FTT – Letting of car with a child car seat by car rental company are separate supplies 1 month ago
European Court of Justice ECJ C-231/19 – BlackRock Investment Management (UK) Ltd – Judgment – VAT treatment of management services outside scope of the exemption 1 month ago
United States Checkout at one register and a sale is exempt; use another and it’s taxable 2 months ago
United Kingdom Current VAT points of interest – VAT and donations, VAT and the construction sector, single and multiple supplies 4 months ago
United Kingdom FTT: RPS Health in Business Ltd, RPS Consulting Services Ltd – Exemption for occupational health services, single supply? 4 months ago
Germany Tax Court Thuringia: Letting of car spaces to residential tenants subject to VAT 6 months ago
United Kingdom Children’s activity boxes – Single standard rated supply or mixed separate supplies? 7 months ago
India Building completion and finishing services are single (composite) service, subject to 18% GST 7 months ago
United Kingdom VAT rate for activity boxes for children (magazine and craft activities) – composite supply? 7 months ago
India Printing of content given by customers on banners & supply of such printed material is ‘composite supply’ of services 7 months ago
United Kingdom Snow Factor: decanting ski instruction into a NFP entity was abusive – FTT 9 months ago
India Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR 9 months ago
India No GST on medicines, implants, etc., used in medical treatment being ‘Composite Supply’ of healthcare services 10 months ago
European UnionPortugal ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise? 10 months ago
India Contract for supply, erection, installation & testing of UPS system is a composite supply, taxed @ 18% GST 10 months ago
India Supply of goods/services along with freight and insurance is a ‘composite supply’ under GST 12 months ago
India Manufacture and transportation of nutritious weaning food to children is composite supply, taxed @ 5% GST 12 months ago
India Supply, design, testing, etc., of solar energy based water pumping systems are both supply of goods & services in GST 12 months ago
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 01 August 2019
India Conference and exhibition services provided to delegates/exhibitors taxable as ‘composite supply’ with 18% GST 19 July 2019
