News
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AAR : Hindi vocabulary learning books classifiable as 'exercise books'; Registration mandatory under RCM
Books to teach children exact formation of Hindi letters particularly the ‘Matras’, as also prominent idioms and counting / writing,.....
Copy of advance ruling taxing Hotel accommodation services consumed outside SEZs, as 'intra-State' supplies
Copy of AAR order which held that accommodation & restaurant services provided within premises of Hotel, to employees & guests.....
AAR : 28% GST on E-rickshaw tyres; Soya-bean based transformer coolant taxable at 12%
28% GST on E-rickshaw tyres; Soya-bean based transformer coolant taxable at 12%.....
AAR : Hotel accommodation & restaurant services consumed outside SEZs, taxable as 'intra-State' supplies
Karnataka AAR holds that accommodation & restaurant services provided within premises of Hotel, to employees & guests of SEZ units.....
HC issues notice over challenge to composition of Central & State GST Appellate Tribunals
Gujarat HC issues notice to State & Central Govts. over challenge to Section 109 of CGST Act & Gujarat GST.....
AAR : Disposal of used 'cash carrying vans' constitutes "supply"; Members differ on ITC eligibility
AAR holds that supply of motor vehicles, viz. cash carrying vans, as ‘scrap’ after their use would tantamount to ‘supply’.....
AAR : Maintenance of railway tracks constitutes 'works contract', liable to GST at 18%
West Bengal AAR holds that maintenance of railway tracks is taxable as ‘works contract’ u/s 2(119) of CGST Act at.....
AAR : Dug-up roads restoration by Municipal Authorities not ‘sovereign’ function; Reinstatement charges taxable
AAR holds that reinstatement charges paid to Municipal authorities for restoring patches on street or pavement or road which have.....
AAR : Electricity generation using coal from related entity not ‘job-work’; Caesarstone classifiable as “Artificial Stone” & more..
Electricity generation using coal from related entity not ‘job-work’; Caesarstone classifiable as “Artificial Stone” & more.......
HC : Larger Bench to decide State's power to prescribe e-Way Bill for inter-state movement
Allahabad HC calls upon Larger Bench for an affirmative pronouncement on validity of Notification dated July 21, 2017 issued under.....
AAR : Declaring name on packages sold from exclusive stores, constitutes 'supply under brand-name'
Sale of goods, after in house processing and packing, where the package would merely have a declaration mentioning name and.....
AAR : No 'service' in food & beverages supplied onboard trains & platforms, taxable as 'goods'
Supply of food and beverages (cooked / MRP / packed) at defined menu & tariff, to passengers on board Rajdhani /.....
AAR: Machinery provisions available to exclude 'land value'; Superstructure construction taxable at 18%
AAR rules on applicability of GST and valuation thereof in respect of sale of undivided and impartible share of land.....
AAR : 'Dried Tobacco Leaves' constitute "unmanufactured tobacco" taxable at 28%, not 5% GST
Delhi AAR rules on classification of ‘Dried Tobacco Leaves’ and rate of GST applicable thereto; Holds that said goods /.....
AAR : Private institute coaching students for entrance examinations liable to 18% GST
Providing coaching for MBBS and Engineering entrance examinations liable to GST at 18%, holds AAR; Rejects applicant’s contention that its.....
Copy of AAR order taxing Duty Free Shops at International Airport
AAR holds that supply of sunglasses at Duty Free Shop (DFS / applicant) located in International Airport to outbound passengers,.....
AAR : Solar Power Plant involves element of 'permanency'; EPC agreement taxable as "works contract"
Maharashtra AAR holds that turnkey Engineering, Procurement and Construction contract for setting up of solar power plant, would constitute a.....
HC : Quashes seizure of consignment for non-filing of e-Way Bill's Part B during intra-state transport
HC quashes seizure order / show cause notice passed / issued u/s 129 of CGST Act for non-filing of Part-B.....
AAR : No transitional credit of Krishi Kalyan Cess; PVC Floor Mats liable to 18% GST
No transitional credit of Krishi Kalyan Cess; PVC Floor Mats liable to 18% GST.....
HC : Directs TRAN-1 filing extension to May 10; No change in GSTR-3B deadline
HC directs extension of deadline for filing of Form TRAN-1 by identified taxpayers to May 10 considering April 30 being.....