HC: GST inapplicable on services of Court Receiver and Royalty paid by Defendant as damages

Bombay HC holds that no GST is leviable on amounts directed to be paid by litigants to the office of Court Receiver being ‘Services by any court or Tribunal established under any law for the time being in force’ listed under item No. 2 of Schedule III to CGST Act; Explains that, “Since the office of the Court Receiver is an establishment of the High Court and a permanent department of the High Court, it is necessarily an adjunct of the Court through which the ...