News
Delhi HC begins final hearing on transitional credit limitation challenge; Petitioners plead 'double taxation'
Delhi HC begins final hearing on the question of constitutionality of Section 140(3)(iv) of CGST Act which limits transitional credit.....
AAR rules on classification of Ayurvedic skincare products, & ready-to-use block joining mortar
AAR rules on classification of Ayurvedic skincare products, & ready-to-use block joining mortar.....
AAR : No GST registration where person engaged in exempt supplies, except under RCM
AAR holds that applicant is not required to obtain registration u/s 23(1) of CGST Act / WB GST Act where.....
AAR : Promotion of courses ‘ancillary’ to facilitating recruitments to foreign universities, liable to GST
West Bengal AAR holds that promotion & marketing of various courses of foreign universities among prospective students in India does.....
HC : Quashes Rule empowering State authorities to verify distributors' compliance with lottery regulations
HC strikes down Rule 56(20A)(iii)(d) of Kerala GST Rules which permits State tax authority to inform any violations of Lotteries.....
AAR : Supply of UPS & battery at combined single price, taxable as 'mixed supply'
West Bengal AAR rules that supply of UPS and battery under a single contract at a combined single price, is.....
AAR : Severed rubber trees / wood constitute "goods", taxable at 18% under HSN Code 4403
AAR clarifies the rate of GST applicable on severed rubber wood, holds that same is liable to GST at 18%.....
AAR : No IGST on overseas trading absent importation of goods into India
AAR rules out applicability of IGST where goods are procured from supplier in China and directly supplied to customer in.....
AAR : Recovery of canteen expenses from employees taxable, absent continuation of pre-GST exemption
Kerala Authority of Advance Ruling (AAR) clarifies that recovery of food expenses from employees for canteen services provided by company.....
HC : Leasing land for town development constitutes 'supply of service'; One-time premium taxable
HC confirms levy of GST on one-time lease premium charged by City Industrial and Development Corporation of Maharashtra Ltd. (CIDCO).....
HC : Right to CENVAT credit not "absolute"; Transition conditions, including Sec. 140(3)(iv), not unconstitutional
Bombay HC dismisses writ petitions filed by first stage dealers & manufacturer depots challenging constitutional validity of Section 140(3)(iv) of.....
Copy of Bombay HC judgment upholding 1 year limitation for GST transitional credit
Copy of Bombay HC judgment dismissing writ petitions which challenged constitutional validity of Section 140(3)(iv) of CGST Act, thereby refusing.....
Kerala HC admits challenge to Constitutional validity of GST savings & repeals provision
Kerala HC issues notice to Revenue in writ petition challenging savings & repeals provisions u/s 174 of Kerala State Goods.....
HC admits challenge to Circular prescribing GST on payment into Horse racing totalizator
Karnataka HC issues notice to Govt. in writ petition challenging Circular dated January 4, 2018 which clarified the applicability of.....
Gujarat HC issues notices to Govt. over denial of transitional credit to VAT dealers
Gujarat HC issues notice to Govt. in writ petition challenging second proviso to Section 140(1) of Gujarat GST Act under.....
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HC dismisses PIL seeking petrol & diesel under GST; Council recommendations prerogative for Govt.
Madras HC dismisses PIL seeking inclusion of petrol & diesel within the purview of GST so that selling price would.....
Bombay HC refuses to strike down 1 year transitional credit limitation; Applies SC ratio
Bombay HC dismisses writ petition challenging constitutional validity of Section 140(3)(iv) of CGST Act, refuses to strike down 1 year.....
HC : Absent E-way bill provisions under CGST Act, interstate goods' seizure prima-facie illegal
Allahabad HC prima facie finds seizure of goods for lack of E-way bill during inter-state transit as illegal, absent provision.....
HC : Upholds interstate goods' seizure; Powers under State enactment analogous to IGST provisions
Allahabad HC upholds order of seizure passed u/s 129 of Uttar Pradesh GST Act, stating that same must be treated.....
HC stays Asst. Commissioner's notice looking to deny 'Compensation Cess' refund against zero-rated supplies
Orrisa HC stays show cause notice issued by Asst. Commissioner (GST) seeking to deny refund of Rs. 34 Cr (approx.).....