News
HC: Calls into question Revenue’s ex-parte GST ITC refund rejection relying on MVAT circular
Bombay HC via video conferencing hears writ petition challenging rejection of refund by Revenue relying on Circular dated March 17,.....
HC: Revenue to expeditiously consider pending IGST refund claim, pending for long
P&H HC disposes writ petition assailing Revenue’s inaction for delay in processing the refund claims worth Rs. 8.4 crores; Petitioner,.....
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AAR: Lease of plot for 99 years not sale of land, lease premium payment to State Devp. Authority chargeable to GST
Gujarat AAR holds that that lease of plot for 99 years by the Applicant is not sale of land but.....
AAR: Works contract service for affordable housing project taxable under Entry 3
West Bengal AAR holds that works contract service for the construction of those dwelling units in a project that are.....
AAR: Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703
West Bengal AAR holds that ‘Toto’ a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying.....
AAAR: AAR ruling in ID Fresh Food on 'Parota' classification 'void-ab-initio'
Karnataka AAAR via video-conferencing observes that AAR order which held “Whole Wheat Parota” and “Malabar Parota” is taxable at 18% under Chapter.....
Hearing concludes today before Madras HC in Sutherland-Global case, order reserved
Madras HC today concludes hearing in case of Sutherland-Global on transition of Cesses into GST; Writ-appeal was earlier filed by.....
AAAR: Medical Institute formed under charitable institution, a separate entity under GST; Upholds AAR
Maharashtra AAAR upholds AAR’s finding that the medical institute engaged in providing medical education is a separate and distinct entity.....
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AAAR: Mere renting of vehicle as sub-contractor to Transporter doesn't amount to GTA service, upholds AAR
Maharashtra AAAR upholds AAR’s order, rules that the Appellant is merely supporting M/s Posco ISDC Pvt. Ltd. (POSCO) in their.....
AAAR: Applies Beneficial Circular retrospectively, rectifies own-order in Bajaj-Finance on additional/penal interest taxability
Maharashtra AAAR rectifies own order, holds that the additional/penal interest recovered by the Applicant from their customers against delayed loan.....
HC: Grants extension to deposit liability apropos undertaking, failure thereof shall vacate interim-relief
Gujarat HC extends time-limit for deposition of liability as undertaken by writ-applicant in terms of interim order passed w.r.t. proceeding`with.....
AAAR: Rejects application for rectification of earlier order, finds no error apparent on face of record
Maharashtra AAAR rejects the application filed under section 102 of the CGST Act seeking amendment of AAAR order dated March 22,.....
AAAR: Construction of tunnel involving excavation of earth, an ‘earthwork’; AAR must deal with all submissions
Maharashtra AAAR holds that construction of tunnel and allied works qualifies as ‘earthwork’, under entry 3 (vii) of the Notification.....
AAAR: Denies ITC on lift installation charges paid to contractor, affirms AAR
Maharashtra AAAR upholds AAR’s observations that the Appellant will not be eligible to avail the ITC in respect of GST.....
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AAAR: Sale of TDR/FSI in open real-estate market taxable at 18% as 'service', upholds AAR
Maharashtra AAAR affirms AAR, rules that sale of transferable development rights (TDR) and Floor Space Index (FSI) in open real-estate market,.....
AAAR: Gaming Zone operated in mall not an 'Amusement Park' but 'Amusement Arcade', taxable @28%, upholds AAR
Maharashtra AAAR upholds AAR's order, holds that gaming zone operated in mall premises is an 'Amusement Arcade' taxable @ 28%.....
AAAR: Prize money received from horse-race clubs not liable to GST absent supply element, sets-aside AAR
Maharashtra AAAR sets-aside AAR order, holds that receipt of prize money/stakes from horse-race clubs (in the event horse wins the.....
AAAR: Facilitation Services to Consultant Manager under ‘Foreign Immigration Advisory Agreement an ‘Intermediary Service’, distinguishes 'Agent' from 'Intermediary'
Maharashtra AAAR rules that Appellant, rendering services to Consultant manager located abroad as per 'Foreign Immigration Advisory Agreement', would be.....
AAAR: Execution of air conditioning work not work- contract, but 'composite supply', taxable at 28%
Maharashtra AAAR affirms AAR ruling holding execution of Additional Air conditioning work for the new building of Director of Education.....
Following Bombay HC ratio in Sandeep Patil, allows ITC refund to Duty-Free-Shops
Kerala HC (Ernakulam) allows a batch of writ petitions, sets-aside order rejecting refund of Input Tax Credit (ITC) to Duty.....