News

HC: Grants bail to persons arrested for evading GST using fake invoices
HC grants bail to assessees who were arrested on ‘reasonable belief’ that they had committed offence u/s 132(1)(a), (b) &.....

HC to consider challenge to continuation of State check posts despite GST implementation
HC issues notice to Revenue in writ challenging continuation of check posts in the State after implementation of GST, despite.....

AAR: Cold storage services for agricultural produce exempt from GST, but not mechanized cleaning in plant
AAR: Cold storage services for agricultural produce exempt from GST, but not mechanized cleaning in plant.....

AAR : Expense reimbursements by foreign HO to Indian liaison office, not liable to GST
AAR holds that mere reimbursement of salary and other expenses by foreign HO to liaison office (applicant) established in India.....

AAR : Packing material used for exempted ‘seeds’ non-creditable; GST on inter-state manpower services outside advance ruling purview
AAR : Packing material used for exempted ‘seeds’ non-creditable; GST on inter-state manpower services outside advance ruling purview.....

AAR : No GST on CBUs manufacturing branded beer; Brand-owner liable on "surplus profit"
AAR holds that manufacture of beer by contract brewing / bottling units (CBUs) as per the specifications of brand owner,.....

AAR : No GST exemption on creating school infrastructure for State Govt. promoted entity
AAR rules out entitlement to GST exemption under Notification No. 12/2017-Central Tax in respect of services provided to Odisha Knowledge.....

AAR: 18% GST on machinery manufacturing lifesaving drugs; No ruling on ENA taxability pending Council decision & more..
18% GST on machinery manufacturing lifesaving drugs; No ruling on ENA taxability pending Council decision & more.. .....

AAR : Administrative support to Milk Producers' Unions for State Govts., not 'related party' transaction
Gujarat AAR holds that administrative support to Milk Producers’ Unions under an agreement with respective State Govts. of Jharkhand &.....

AAAR : Upholds AAR order; Conversion of coal into electricity does not constitute ‘job-work’
Maharashtra Appellate Authority for Advance Ruling (AAAR) upholds the order of AAR, rules that supply of ‘electricity’ to related party.....

AAR : No 'Nil rate' for "Rakhi", taxable per constituent elements; Clarifies classification of ‘Polypropylene Leno Bags’
No 'Nil rate' for "Rakhi", taxable per constituent elements; Clarifies classification of ‘Polypropylene Leno Bags’.....

Litigation Tracker : HC to consider challenge to GST on transfer of land development rights
Bombay HC issues notices to Revenue in writ petitions challenging levy of GST on transfer of land development rights under.....

AAR : Redevelopment compensation & damages for delayed possession to tenant, exigible to GST
AAR holds that GST is applicable on compensation for alternate accommodation to be paid to the tenant by the developer.....

AAR : High seas sale an 'exempt' inter-state supply; Requires reversal of ITC
AAR rules on taxability of high seas supplies, holds that goods which are sold on high seas sale basis are.....

HC : Writ petitions seeking TRAN-1 facilitation disposed of; Petitioner directed to IT grievance redressal mechanism
Writ petitions seeking TRAN-1 facilitation disposed of; Petitioner directed to IT grievance redressal mechanism .....

AAR : IIT Mumbai services to ITDA exempt from GST; Non-tariff charges recovered by electricity distributor, taxable
AAR : IIT Mumbai services to ITDA exempt from GST; Non-tariff charges recovered by electricity distributor, taxable.....

HC admits challenge to Form TRAN-1 deadline; Petitioner contests vires of Rule 117(1), Commissioner's Orders
Telangana & AP HC admits writ petition challenging the constitutional validity of time limit stipulated in Rule 117(1) of CGST.....

HC to consider UP entertainment tax incentive entitlement to multiplex owners in July 2018
HC issues notice to Revenue in writ petition on entitlement to State entertainment tax incentive in terms of U.P. Entertainments.....

AAR : Printed advertisement materials taxable as "goods"; 18% GST on 'roof ventilators', 'soil testing Minilab' & more...
Printed advertisement materials taxable as "goods"; 18% GST on 'roof ventilators', 'soil testing Minilab' & more........

AAR : 28% GST on automobile 'disc brake pads & shoes'; No advance ruling on DIPP Notification applicability & more..
28% GST on automobile 'disc brake pads & shoes'; No advance ruling on DIPP Notification applicability & more.......