News
AAR: Fumigation services in warehouse of agriculture produce taxable at 18%
Gujarat AAR holds that the fumigation service provided by the applicant in custom bonded warehouse where in exported and imported.....
AAR: Nirma University not ‘Governmental authority’, ineligible for exemption on ‘legal services’ procured
Gujarat AAR rules that Nirma University (‘Applicant’), a private university set up by a special Act (Nirma University Act, 2003).....
SC: Dismisses SLP against Delhi HC’s direction of re-opening portal for allowing TRAN-01 filing
SC dismisses SLP filed by Revenue against the direction of Delhi HC requiring Revenue to open the portal, thereby allowing.....
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.....
AAR: Narrow Woven Polyester Fabrics of less than 30 cm width without selvedges, taxable at 5%
Gujarat AAR holds that Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided.....
AAR: Security Force Society to pay 18% GST on entire establishment charges received
Gujarat AAR holds that Gujarat Industrial Security Force Society has to pay 18% GST on the entire amount received from.....
AAR: Gujarat-based applicant’s ‘intermediary services’ to Japan akin to intra-state supply
Gujarat AAR accepts the procedure of GST payment followed by the applicant, a provider of ‘intermediary services’ and rules that.....
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GSTN issues advisory on auto-population of e-invoice details into GSTR-1
GSTN notifies Auto-population of e-invoice details into GSTR-1 as certain notified taxpayers with aggregate turnover above Rs.100 Crores started issuing.....
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.....
AAR: ‘CGST+SGST’ applicable on intermediary services provided to South Korea principal, not ‘IGST’
Gujarat AAR holds that “CGST + SGST”, not IGST, would be applicable on ‘provision of intermediary services’ provided by an.....
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AAR: Canteen services to factory employees liable to GST regardless “profit-making” aspect
Gujarat AAR holds that GST is applicable on the amount recovered from employee on account of third party canteen services.....
AAR: 18% GST applicable on recovery of Notice Pay from employees exiting company
Gujarat AAR holds that applicant is liable to pay 18% GST under the entry of “services not elsewhere classified”, on.....
HC: Assessee not responsible for Department's laches, entitled to claim 'Compensation-Cess' credit refund
Jharkhand HC holds that Assessee cannot be made to suffer on account of laches on part of Revenue in not communicating resolution comment pursuant to assessee’s detailed representation.....
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.....
AAR: ITC for manufacture of intermediate goods destroyed in fire liable to reversal
Gujarat AAR holds that applicant (engaged in manufacturing and marketing of dyes and dye intermediates) is liable to reverse ITC.....
AAR: No IGST on ‘out and out transactions’ transpiring beyond India’s Customs frontiers from Feb. 01, 2019
Gujarat AAR holds that Applicant is not liable to pay IGST on ‘out and out transactions’ taking place beyond Customs.....
AAR: Common maintenance deposit collected from Cooperative Society members taxable when non-refundable
Gujarat AAR rules that one-time common maintenance fund/deposit collected by cooperative society from their members towards maintenance, repair etc. of.....
AAR: Gold testing and refining constitutes ‘job work’ only when provided to registered person
Gujarat AAR holds that provision of refining of gold, conversion of jewellery into coins/biscuits, testing and refining of gold will.....
SC to decide issue of IGST levy on 'Ocean Freight'; Issues notice
SC hears SLP filed by Revenue challenging decision in case of Mohit Minerals whereby Gujarat HC struck down levy of.....
SC: Dismisses writ challenging constitutional validity of GST-provisions, relegates assessee to pursue remedy before HC
SC (3-Judge Bench) dismisses writ petition (criminal) challenging constitutional validity of certain provisions of CGST Act, 2017, relegates the petitioners.....