Thisarticleintroduces case lawsonVAT/GST developingin various parts of the world.After each decision,thecompilerhas giveninanotestating ‘Principles applicable to Indianlaw’.This note draws attentiontospecificpropositionsandcontextualises the decision in the Indianscenario. It goes without saying that the
legal provisions in India and abroad may not be identicalandtherefore the decisions shouldbe
read accordingly. These determinations intendto give a perspective on globaldevelopments, readingtheminjuxtapositionwiththeIndianGST law would add value to
EU VAT/UK VAT
1 Nexus – Inputs and output
supply – Whether University carrying on ‘economic activity’?
Customs Commissioners vs. The Chancellor, Masters and Scholars of the
University of Cambridge [Judgement date