News
Gujarat HC commences hearing in review-petition challenging 'place-of-supply' provision for 'Intermediary-service'
Hearing commences before Gujarat HC in review petition filed by Petitioner challenging constitutionality of Section 13(8)(b) of Integrated Goods and.....
AAR: Liasoning services by Indian branch office (BO) of foreign entity constitutes ‘supply’; GST-registration compulsory
Karnataka AAR holds that the liaison activities such as business and promotion of Head Office (HO) incorporated in Germany being.....
AAR: Supply of Cigarettes by restaurant a 'mixed supply, taxable at 28%; food supplied to employees from canteen taxable at 18%
Tamil Nadu AAR holds that supply of soft beverages/water by the Applicant by the restaurant located in the premises of.....
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AAR: Reimbursement to Foreign Holding-Company for provision of Credit Card facilities to Applicant’s employees subject to IGST@18%
Tamil Nadu AAR holds the Applicant liable to pay IGST @18% on reimbursement of expenses to Parent/Holding Company located in.....
AAAR: Classifies processed tobacco leaves as ‘Manufactured Chewing Tobacco’, upholds AAR
Tamil Nadu AAAR holds that the raw dried tobacco leaves obtained by Appellant from wholesale dealers/farmers undergo a set of.....
AAAR: Supply of UPS along-with related services by 2 taxable persons not ‘composite supply’
Maharashtra AAAR sets aside AAR, holds that supply of UPS systems as well as services like erection, commission, testing, installation.....
AAAR: Services supplied under contract, to Principal’s foreign client, taxable under CGST Act
Tamil Nadu AAAR upholds AAR order observing that software services provided by the Appellant to a company’s (‘Principal’s’) foreign client,.....
AAAR: Supply of 'printed trade advertisement material' constitutes a supply of goods, not a service, taxable at 12%, sets aside AAR-order
Karnataka AAAR holds that transaction of printing of content supplied by customer and supply of printed trade advertisement material is.....
AAAR: Appeal against rejection of Rectification of Mistake order non-maintainable, cannot be merged with original ruling
Karnataka AAAR holds that the appeal against Rectification of Mistake (ROM) order dated March 23, 2020 is not maintainable in.....
AAAR: ‘Street lighting activity’ undertaken under ‘Energy Performance Contract’ entered with Municipal Corp., taxable at 18%, sets-aside AAR-ruling
Karnataka AAAR holds that street lighting activity undertaken by Appellant (Energy Service Provider) under the Energy Performance Contract (ESCO contract).....
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Gujarat HC to re-look at constitutional validity of ‘Place of supply’ provision for 'intermediary-services'
Gujarat HC to re-look at the constitutional validity of the ‘Place of supply’ provision for intermediary services in a review.....
HC: Dream11's 'online fantasy games' not ‘betting’; GST-authorities to adjudicate on ‘classification'
Rajasthan HC dismisses a PIL alleging that the online fantasy sports games being offered on Dream 11 platform are betting/gambling,.....
NAA: Directs Sub-way franchisee to include sales-data of World-Sandwich-Day, orders re-investigation
NAA directs Directorate General of Anti-Profiteering (DGAP) to re-investigate and re-compute the quantum of profiteering against Subway Franchisee in case.....
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Madras HC (Division Bench) disallows transition of Cesses into GST, holds same to be 'dead-claim'
Madras HC (Division Bench) sets-aside the judgment of Ld. Single Judge in Sutherland Global, holds that assessee was not entitled to.....
Copy of Madras HC order in Sutherland case, disallowing transition of Cesses into GST
Copy of Madras HC (Division Bench) order in case of Sutherland Global setting aside order of Single Judge which allowed transition of.....
AAR: Extends concessional 12% rate-benefit with respect to work undertaken by Siemen’s sub-contractor for Chennai Metro Rail
Tamil Nadu AAR extends concessional GST rate of 12% in respect to work undertaken by Applicant, as sub-contractor for Siemens.....
AAR: Allows proportionate ITC claim for installation of Renewable Power Generation Plant under REC Scheme
Tamil Nadu AAR holds that the Applicant is eligible for proportionate claim of ITC as per Sec. 17(2) of the.....
Madras HC (Division Bench) pronounces much-awaited verdict in Sutherland case, disallows Cess transition into GST
Madras HC (Division Bench) today via-video conferencing reverses Single Judge Order in case of Sutherland Global; Single Judge had earlier allowed transition.....
Bombay HC hears CGPI'S plea for GSTR-9/9C extension, CA fraternity now "CORONA worriers", argues Petitioner
Bombay HC today hears writ petition filed by Confederation of GST Professionals and Industries (CGPI) for extension of due-date for GSTR.....
AAR: Renting of E-bikes and Bicycles without Operator attracts GST @18%
Karnataka AAR holds that Renting of e-bikes and bicycles without operator is classifiable under Heading 9966 and attracts 18% rate.....