CENEX GST UPDATE - 23.05.2020

GST - Renting of 2BHK unit and dormitory will be chargeable to GST as single unit where value of supply will be charges for full 2BHK unit/dormitory and not charges for each room/bed - AAAR 

GST - Mere charging of GST @18% in invoices after tax rate was reduced from @28% does not amount to passing on benefit of tax reduction as respondent had increased base prices by factor exactly equal to rate of tax reduction - NAA

NATIONAL WINDER - 2002-TIOL-56-CESTAT-DEL-LB - (Purchaser of goods to file refund claim within specified period of six months but by virtue of purchase doesn't obtain right to claim refund of duty paid under protest)