News
AAR : IGST on ocean freight by importer under CIF contract; Sanitary fittings non-creditable
AAR holds that importer is liable to pay IGST on ocean freight on reverse charge basis where both service provider.....
AAR : 5% GST on joint replacement implants & bulk drugs; Clean Energy Cess credit beyond advance ruling scope & more...
5% GST on joint replacement implants & bulk drugs; Clean Energy Cess credit beyond advance ruling scope & more........
AAR : Pipeline testing & commissioning under ongoing contract liable to GST, Processed cereal not "agriculture produce" & more..
Pipeline testing & commissioning under ongoing contract liable to GST, Processed cereal not "agriculture produce" & more.......
AAR : High Seas Sales taxability outside advance ruling; Outward supplies to foreign-run merchant vessels liable to GST & more..
AAR : High Seas Sales taxability outside advance ruling; Outward supplies to foreign-run merchant vessels liable to GST & more.......
HC : Directs Govt. to consider request for manual carry forward of transitional credit
HC disposes of writ petition seeking direction to Govt. to reopen GST portal for filing of Form TRAN-1 towards carrying.....
NAA : Exonerates lift-manufacturer from profiteering charges; Excise duty non-deductible where material supplied pre-GST
National Anti-profiteering Authority drops the proceedings instituted by purchaser (applicant) of Schindler elevators, absent violation of provisions of Section 171.....
TRAN-1 revision as per grievance redressal mechanism; No seizure where E-way Bill generated before order
TRAN-1 revision as per grievance redressal mechanism; No seizure where E-way Bill generated before order.....
HC seeks status report from Govt. on GSTR-1 & GSTR-3B discrepancy notices, grievance mechanism
Delhi HC directs Revenue / Govt. to file status report w.r.t. assertions made by Sales Tax Bar Association regarding issuance.....
Litigation Tracker : HC to consider telecom operator's grievance over lack of ITC reconciliation under GSTR-3B
Delhi HC issues notice to Revenue in writ petition filed by telecom service provider who is aggrieved by inability to.....
AAR : Printing photographs for customers constitutes 'supply of services', taxable at 12%
AAR holds that printing content supplied by customers through media on photographic paper qualifies as “supply of service”, classifiable under.....
AAR : Accepts cost price for inter-state branch transfer valuation; Recipient entitled to full ITC
AAR rules that supply of goods viz sunglasses, frames and lenses by HO to branches in other States can be.....
AAR : Transportation services naturally bundled with supply of goods, taxable as 'composite supply'
AAR holds that services of transportation, in-transit insurance and loading / unloading in relation to separate contract for supply of.....
AAR : Transfer of ongoing concern constitutes "service", Premises renting by hospital liable to GST & more..
Transfer of ongoing concern constitutes "service", Premises renting by hospital liable to GST & more.......
HC : Quashes seizure where vehicle no. hand-written on e-way bill owing to Portal glitch
HC quashes seizure order issued under UPGST Act, 2017 on the ground that vehicle registration number was handwritten on the e-way bill during inter-state.....
Allahabad HC admits challenge to levy of advertisement tax under GST regime
HC issues notice to Revenue in writ petition challenging levy of advertisement tax by Municipal Corporation under U.P. Municipal Corporation.....
SC : Declines SLP against HC; Assessee can assail confiscation of goods moving inter-state
SC refuses to interfere with order of Allahabad HC which dismissed writ petition against seizure of goods being transported inter-State.....
AAR : Food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering'
Gujarat AAR holds that supply of food & beverages at in-house factory canteens of customers / clients constitutes “outdoor catering.....
AAR : Liquidated Damages liable to 18% GST; Animal carcass in LDPE bags constitutes “unit container” supply
AAR : Liquidated Damages liable to 18% GST; Animal carcass in LDPE bags constitutes “unit container” supply.....
HC: Directs assessee to approach Nodal officer for IT grievance redressal of transitional credit
HC disposes of writ petition seeking direction to Revenue to grant benefit of transitional Input Tax Credit on due verification.....
AAR : Freight, material price & service cost for tower installation, taxable as 'composite works-contract'
AAR rules on taxability of consideration towards inland / local transportation and ancillary services like in-transit insurance, loading / unloading.....