Maharashtra Govt. shall not adopt CBIC circulars, will issue separate GST-Circulars
Maharashtra Govt. provides that whenever CBIC releases any Circular, Maharashtra Goods and Services Tax Department (MGSTD) instead of adopting the.....
Global IDT Chronicles: Colourable Grants!
In the eyes of law, the concept of ‘consideration’ finds relevance in the contract law which accordingly defines it as.....
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CBIC releases updated CGST Act, 2017 as amended upto Jan 01
CBIC releases updated Central Goods and Services Act,2017 as amended upto January 01,2021: CBIC.....
Eye Share: Assessing applicability of GST on lotteries in India - Analyzing Skill Lotto judgment
The legality of lotteries has always been hidden in plain sight. It's clear that the issue of betting and gambling.....
GSTN enables Invoice Furnishing Facility, Aadhar Authentication
GSTN enables Invoice Furnishing Facility, Aadhaar Authentication facility on portal : GSTN.....
AAR: Services of Consultancy along with Works Contract under Government projects not pure services
Gujarat AAR holds that Design and Comprehensive Consultancy Services from concept to completion for State of Art High rise office.....
AAR: Valuation methods under Rule 28 applies if value for GST not ascertainable
Tamil Nadu AAR holds that the applicant (engaged in business of manufacture and trading of chemicals) for valuation of supply.....
AAR: Denies ITC of IGST/Compensation Cess on ‘cars’ received on stock transfer basis for ‘sales promotion’
Haryana AAR holds that ITC of IGST & Compensation Cess on receipt of cars (on stock-transfer basis) used for specified.....
AAR: Ready to mix/instant mix flour sold under ‘Talod’ brand taxable at 5%
Gujarat AAR rules on classification of varied types of mixed flour manufactured and sold by applicant under the ‘Talod’ brand.....
AAR: Supply of telemedicine with medical kit containing pulse oximeter, glucometer constitutes a ‘mixed supply’
Haryana AAR holds that the rate of GST on telemedicine [medical advice by doctor through online video conferencing] as individual.....
Maharashtra Govt. shall not adopt CBIC circulars, will issue separate GST-Circulars
Maharashtra Govt. provides that whenever CBIC releases any Circular, Maharashtra Goods and Services Tax Department (MGSTD) instead of adopting the.....
AAR: Denies concessional Compensation Cess rate on Maruti's Hybrid Electric Vehicle S-Cross, Ertiga, Ciaz
Haryana AAR holds that Maruti’s Hybrid Electric Vehicle (HEV) namely, S-Cross-, Ertiga and Ciaz are not eligible to concessional rate.....
AAR: Transfer of 'operational outlet' by ‘TEA POST’ taxable; Franchisee-Fee/Royalty received taxable at 18%
Gujarat AAR holds that lump-sum “Franchisee Fees” and monthly “Royalty” received by applicant, a Tea House chain, engaged in the.....
HC: Parliament competent to make ‘criminal’ provisions in CGST Act, upholds constitutionality of sections 69 & 132
Delhi HC upholds the constitutional validity of Sections 69 & 132 of CGST Act, states that even if these sections.....
Non-availability of pre-CIRP period ITC to Corporate-Debtor challenged before Bombay HC
Bombay HC issues Notice in writ challenging special procedure for Registration, Return filing & ITC availment, for companies undergoing corporate insolvency.....
Notification prescribing output-tax payment before GSTR-3B due date challenged before Telangana HC
Telangana HC issues notice in writ challenging vires of Notifications issued u/s 168 of CGST Act r/w Rule 61(5) of.....
AAR: Reimbursement received towards loss/damage of equipment/tools used in oilfield service a 'Supply of goods'
Andhra Pradesh AAR holds the reimbursement received from supply recipient for loss of tools/equipment used for performing oilfield services shall.....
HC : Bombay HC continues ad-interim relief in arrest matter, citing issue pendency before SC(LB)
HC directs continuation of ad-interim relief granted earlier, restraining Revenue from taking any coercive action against assessee in respect of arrest.....
HC : Press Release clarifying last date of availing ITC to be GSTR-3B due date, 'illegal'
Gujarat HC holds the Press Release dated October 18, 2018 to the extent clarifying that the last date for availing.....
Govt. issues Standard Operating Procedure (SOP) for TDS updated as on February 18, 2019
Govt. issues Standard Operating Procedure (SOP) for TDS updated as on February 18, 2019; Includes procedure for filing TDS Return.....
