News
AAR: LED stem long bulbs used in LED garden lights classifiable under CTH 9405, taxable at 12%
Tamil Nadu AAR holds that supply of LED stem (long bulb) i.e. outdoor lighting fixture with LED integrated inside them.....
AAR: Rejects application for failure to provide factual information/details w.r.t. proposed supply
Tamil Nadu AAR rejects application sought for advance ruling on account of Johnson Lifts Private Ltd’s (‘Applicant’) failure to furnish.....
AAR: Tobacco manufactured used for ‘chewing’ classifiable under CTH 2403, not as ‘unmanufactured tobacco’
Tamil Nadu AAR classifies tobacco products manufactured and supplied by applicant with the brand name ‘Kavi cut tobacco’ under CTH.....
AAR: Rules on classification of ‘Tank and its Parts’; ‘classification’ independent of buyer/seller
Tamil Nadu AAR classifies Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of.....
AAR: 'Software consulting services' to company having foreign client taxable as 'supply of service'
Tamil Nadu AAR holds that the 'Software consultancy services' provided by Applicant under a contract to a company who has.....
AAR: Activities undertaken by distribution utility other than 'electricity transmission/distribution', not exempt
Tamil Nadu AAR rules on GST applicability on inter-company transactions b/w applicant [Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO Ltd.)] and.....
AAR: Rejects application for being inadmissible as transaction doesn't constitute supply
Maharashtra AAR rejects application citing non-maintainability observing that the Applicant has not undertaken supply u/s 95 of CGST Act; Notes.....
AAR: Co-owner’s query on services being provided by Society, non-maintainable
Maharashtra AAR rejects the application preferred by co-owner of property in respect of maintenance charges collected by the society; Notes that the.....
AAR: Logistics company issuing Consignment Note to be considered as Goods Transport Agency
Maharashtra AAR classifies the logistics services as Goods Transport Agency (GTA) while noting that Applicant either provides transportation services on.....
AAR: Sub-Contractor appointed for transportation of goods not a 'Goods Transport Operator', 'consignment note' issuance an 'essential condition'
Maharashtra AAR holds the logistics services provided by the Applicant, as a sub-contractor cannot be classified as Goods Transport Agency (GTA); Observes.....
Retrospective amendment to transitional credit provision challenged before Delhi HC, notice issued
Delhi HC issues notice in writ petition challenging retrospective amendment to section 140 in relation to prescription of time limit.....
AAR: Rejects application as not ‘maintainable’ citing supply as not proposed to be undertaken
Maharashtra AAR rejects the advance ruling application as not being maintainable holding that applicant is not undertaking or not proposing.....
AAR: Denies ITC on immovable commercial property construction, subsequently used for ‘renting’
Maharashtra AAR denies Input Tax Credit (ITC) on input and input services used for construction of commercial immovable property by.....
AAR: GST inapplicable on accounting entry of Expat employees’ salary by Project Office of Foreign Company
Maharashtra AAR denies GST applicability on Accounting entry made for the purpose of Indian accounting requirements in the books of.....
Gujarat HC restrains DGAP’s probe into products other than the complained product
Gujarat HC grants interim relief to Sapphire Foods India Pvt. Ltd., a franchisee of Yum Brand, operating KFC & Pizza.....
AAR: Approved vocational education courses by Training Institute exempt from GST
West Bengal AAR holds that services to the students, faculty and staff with respect to the skill development courses for.....
AAR: Financial assistance/legal aid to women survivors not ‘supply’
West Bengal AAR holds applicant’s activity of ‘providing legal aid, medical assistance, and vocational training to women survivors of sexual.....
AAR: Sale of Corporate Debtor's assets by NCLT appointed 'Liquidator' constitutes a ‘supply’, liquidator liable to registration
West Bengal AAR rules the sale of the assets of the applicant, a Corporate Debtor (CD) under the Insolvency and Bankruptcy.....
AAR: Supply of service under maintenance contract entered by Foreign entity liable to GST
West Bengal AAR holds the applicant, a supplier of service under Maintenance and Repair Contract (MARC) entered into between a.....
NAA: Holds developer guilty of profiteering on sale of residential & commercial shops under affordable housing project
NAA upholds profiteering allegation in respect of both residential flats and the commercial shops; Notes that pre-GST the service of.....