News
AAR: Psyllium Husk Powder taxable at 5% as a pharmaceutical product
Rajasthan AAR classifies Psyllium Husk Powder/ Isabgol Husk under the heading 12119032, subject to GST @5%; Observes that Psyllium/Isabgol is.....
AAR: Rendering manpower/security services a ‘pure service’, exemption eligibility depends on nature of services
Gujarat AAR holds applicant eligible to claim exemption benefit for pure services (supply of manpower, security service) provided to Central.....
AAR: Transportation of goods from mother vessel to daughter vessel from Port to General Lighterage Area, not “inland waterways”
Gujarat AAR holds that service of transportation of goods in barrages from mother vessel to daughter vessel upto General Lighterage Area are.....
NAA: Rejects DGAP’s methodology for computation of profiteered amount, directs reinvestigation in case of 'Himalaya Drugs'
NAA rejects DGAP’s report on Himalaya Drugs ('Respondent') regarding computation of profiteered amount of Rs. 27, 42,95,345, stating that the.....
NAA: Holds “Whirlpool India” guilty of profiteering on “Refrigerator” supply
NAA upholds profiteering allegation against "Whirlpool India" on the supply of “Refrigerator” for increasing basic price exactly equal to price.....
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AAR: Vehicle parts allowing engine to switch from petrol to CNG/LPG taxable at 28%
Gujarat AAR classifies fuel conversion electronic parts mainly used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa, manufactured.....
AAR: Denies concessional-rate benefit on work-contract for excavation of trenches & laying of OFC
Gujarat AAR denies concessional-rate benefit to works-contract executed by applicant with Railtel Corporation of India Ltd. (on behalf of Bharat Broadband network.....
AAR: Rules on taxability & ITC exigibility w.r.t. LPG supplied to domestic/commercial customers
Gujarat AAR rules that LPG supplied to household domestic customers would attract GST of 5% GST (w.e.f. January 25, 2018) and.....
AAR: Royalty for extraction of minerals attracts same rate of CGST as on supply of like goods
Uttrakhand AAR holds that payment of royalty by applicant to State Government for extraction of minerals (Reta, Bazri, Boulders) from.....
AAR: Services received from unregistered transporter taxable as GTA under reverse-charge
Uttrakhand AAR holds that services received from the unregistered transporters by the applicant, a Govt. body, falls under the definition.....
AAR: UV Polyester Film with Adhesive Coating and Printing classifiable under HSN 3919
Maharashtra AAR holds that “Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing” imported by the applicant.....
AAR: Rejects application, cites pendency of issue on taxability of design & development services
Maharashtra AAR rejects application relating to design and development services provided by the applicant to its entities situated abroad; Notes.....
AAR: ‘Affordable housing project’ status construable for 'Entire Township', denies 'concessional rate' benefit
Gujarat AAR denies applicability of concessional rate in respect of low-cost houses constructed with a carpet area of 60 square.....
HC: Cites absence of 'ulterior-motive', upholds Single-Judge's order extending TRAN-1 filing-period
Kerala HC (Division Bench) dismisses writ appeal filed by GSTN, upholds Ld. Single Judge order permitting the assessee to file.....
HC: Directs Revenue to open portal to facilitate 'transitional-credit claim' filing, report compliance
Delhi HC directs the Respondents to open the portal for submission of transitional credit claims and report compliance by Friday.....
AAR: Rules on GST applicability on ‘Royalty' for mining lease under reverse charge mechanism
Gujarat AAR rules that royalty paid by applicant in respect of mining lease under ‘Licensing services for the right to use minerals.....
AAR: Henna/Mehendi to be classified as Preparations for use on hair under Heading 3305
Rajasthan AAR categorizes Henna under Heading 33 chargeable @18% GST; Observes that Henna and Mehendi are same product with different.....
AAR: Denies ITC on hiring of vehicles for transportation of company employees
Himachal Pradesh AAR holds that applicant shall not be able to avail the Input Tax Credit (ITC) paid by the.....
AAR: Supply of Automatic Fare collection (AFC) system along with Maintenance and Management Services a ‘Composite Supply’
Gujarat AAR holds that the supply made under the Automatic Fare collection (AFC) project comprising of setting up AFC system.....
Copy of SC order staying operation of Delhi HC ruling in Brand Equity
Copy of SC order staying operation of Delhi HC ruling in Brand Equity, wherein the HC had read down Rule.....