News
AAR: Disallows deduction of ‘actual land-value’ from ‘transaction-value’ to builder/developer, erstwhile VAT provisions inapplicable
Gujarat AAR via video conferencing holds that value of supply for transaction of sale of residential/commercial property with undivided rights.....
AAR: Wellness facilities provided by Naturopathy Centre not exempt, constitutes a ‘composite-supply’ with accommodation being ‘principal-supply’
Gujarat AAR via video conferencing holds that the applicant engaged in provision of different types of wellness facilities such as.....
AAR: ‘Sprayer Pumps’ and ‘Stoves’ used for agriculture purpose subject to 12% GST, denies exemption
Gujarat AAR holds that ‘Sprayer Pumps’ to spray pesticides on the field crops and ‘Stoves’ used for mixing pesticides shall be taxable at.....
AAR: Biofertilizers Rhyxomyx and Rhyxomyco produced by culturing of micro-organisms taxable @12%
Gujarat AAR holds that the process of manufacture/ production of biofertilizers namely Rhyxomyx and Rhyxomyco is covered under Entry Sr.No.61.....
AAR: Rules on classification, rate of tax applicable on Fly Ash Bricks and Fly Ash Blocks
Gujarat AAR holds that GST shall be applicable on Fly Ash Bricks @ 18% w.e.f. November 15, 2017 (12% upto.....
AAR: Royalty/Rent paid under the quarrying lease/licensing agreement entered with State Govt. taxable at 18% from July 2017
Gujarat AAR classifies the mining activity of “BLACKTRAP” material undertaken by the applicant on a plot of land leased from.....
AAR: ‘Maize Bran’ produced as by-product during milling not classifiable as ‘cattle feed’
Gujarat AAR rules that product ‘Maize Bran’ supplied by applicant, engaged in the manufacture and supply of Maize starch and.....
AAR: Applicant supplying goods & services on behalf of another taxable person required to register u/s 24
Gujarat AAR rules that the applicant engaged in selling books, stationery, etc. and offering courses like Mental Arithmetic, English Smart.....
AAR: Educational assessment examination (ASSET) provided to schools/educational organization exempt from GST
Gujarat AAR holds that applicant engaged in supply of ASSET (Assessment of Scholastic Skills Through Educational Testing) multiple question to the Schools.....
AAR: Fabrication of body on chassis supplied by Principal taxable at 18% & on chassis self-owned taxable at 28%
Gujarat AAR rules that the process/activity of building the body and mounting the same on the chassis of the bus,.....
AAR: ‘Plastic Mechanical Liquid Dispenser’ taxable at 18%
Gujarat AAR classifies ‘Plastic Mechanical Liquid Dispenser’ under HSN Chapter sub-heading 3926.90- Others, as “articles, not elsewhere specified or included,.....
Delhi HC's notice in Dish TV’s writ challenging transitional-credit provisions, awaits Madras HC Sutherland decision
Delhi HC issues notice in writ petition seeking setting aside of FAQ released in January, 2018 and Guidance Note on.....
AAR: Denies exemption in respect of professional service of ‘Maintenance of Accounts’ rendered to State Govt. undertaking
Gujarat AAR denies exemption to activity of providing auditing, accounting, taxation to Sardar Sarovar Narmada Nigam Ltd. (SSNNL, A Government of.....
AAR: ‘Fuel Reimbursement’ received by Aircraft Rental service-provider forms part of ‘value’, rejects ‘pure-agency’ plea
Gujarat AAR holds that amount recovered as reimbursement by applicant M/s. Global Vectra Helicorp Ltd. from the customer, for fuel.....
AAR: Sale of Residential flats not an exempt supply where completion certificate received only for 'commercial shops'
Gujarat AAR holds that sale of residential flats is not an ‘exempt supply’ where applicant received only partial Building Use Permission.....
SC: Dismisses SLP against Bombay HC’s order rejecting anticipatory-bail of Petitioner held guilty of 'circular-trading'
SC dismisses SLP (Crl) filed against Bombay HC order rejecting anticipatory/pre-arrest bail of Petitioner held guilty of circular trading; Pursuant.....
SC's notice in petition filed by NAA seeking transfer of writs pending in Bombay, Gujarat and Karnataka HC
SC hears transfer petition filed by National Anti-Profiteering Authority (NAA) [Petitioner] seeking transfer of writ petitions pending in case of.....
Rule 86A blocking ITC due to vendor’s non-filing of GSTR-3B challenged before Gujarat HC, notice issued
Gujarat HC hears writ petition seeking striking of down Rule 86A of CGST Rules, 2017, in so far as it gives.....
AAR: Rejects application as “inadmissible” where investigation initiated before filing thereof
Karnataka AAR rejects advance ruling application seeking rate of tax applicable on flavoured milk, holds same as ‘inadmissible’ in terms.....
AAR: Allows ITC on equipments, furniture, reagents, consumables, to Diagnostic Laboratory, subject to Section 17(2) restriction
Karnataka AAR holds that the applicant (Bangalore Medical System) is eligible for ITC on the tax paid on the purchases.....