News
AAR: Sale of 'developed plots' with primary amenities not equivalent to 'sale of land'
Gujarat AAR holds that GST is applicable on sale of plot of land for which primary amenities such as, Drainage.....
HC: Follows Brand Equity, allows filing of TRAN-01 by June 30 or in GSTR-3B of July
P&H HC directs Revenue to permit assessee to upload TRAN-I on or before June 30, 2020 or to avail ITC.....
HC: Directs to release the vehicle and goods of Assessee on furnishing of indemnity bond
Tripura HC directs the Revenue to release goods and the vehicle of assessee within 3 days of furnishing of indemnity.....
HC: Grants anticipatory bail to 24 year old alleged for forging/fabricating documents
P&H HC allows petition and grants anticipatory bail to the Petitioner alleged for forging and fabricating the documents to avoid.....
HC: Directs GSTN to consider request for migration from VAT to GST regime
P&H HC disposes of Petition, directs the Goods and Service Tax Network to consider and decide the E-mail of the.....
HC: Directs petitioner to avail alternate remedy, prefer application for interim vehicle release
Gujarat HC disposes the matter in case of seizure of vehicle in view of the fact that the driver of.....
HC: Disposes Petition, urges Assessee to appeal after Tribunal Constitution
Allahabad HC disposes of Petition, as it is filed by-passing the remedy of appeal u/s 112 of the CGST Act,.....
HC: Directs goods release considering onset of monsoon season, however refutes interfering in SCN adjudication
Gujarat HC permits the Respondents to adjudicate the Show Cause Notice (SCN) issued u/s 130 of CGST Act, 2017 against.....
AAR: Classifies ‘Fusible Interlining Fabrics of Cotton’ under HSN Code 5903 as coating pattern used visible with naked eye
Uttarakhand AAR classifies ‘Fusible Interlining Fabrics of Cotton’ (FIFC) under HSN code 5903 of GST Tariff Act, 2017; Examines Note.....
AAR: Classifies resultant chemical product in absence of accurate specification under residuary entry, taxable at 18%
Gujarat AAR holds that product consisting of rice husk of poha and mamra and Sludge/ Wax oil shall be classified under.....
AAR: Classifies ‘Pop Corn’ as ‘Prepared foods obtained by roasting of cereal’, taxable at 18%
AAR categorizes Popcorn as ready to eat food which fits the description ‘Prepared foods obtained by roasting of cereal’ under.....
AAR: Supply of Pouch Filling Machine with online pouch coding machine not a ‘works contract’
Gujarat AAR holds that the supply of Pouch Filling Machine with online pouch coding machine of Make-Domino to be used.....
AAR: Laminated Polypropylene Woven and Non-Woven Bags classifiable under heading 3923
Gujarat AAR clarifies that Biaxially Oriented Polypropylene Laminated PP Woven and Non-Woven Bags are plastic bags, classifiable under the Heading.....
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AAR: Sale of medicines at lower rate by charitable trust a ‘taxable supply’, registration on crossing threshold
Gujarat AAR holds that the applicant (Charitable Trust) running a medical store where medicines are sold at lower rate is.....
AAR: Determination of question involving ‘place of supply’ outside AAR jurisdiction, rejects application
Maharashtra AAR rejects advance ruling application for being non-maintainable as per the provisions of Section 97 of CGST Act, 2017.....
AAR: Aggregate turnover to include exempted interest income on PPF/Personal loan & advances/Savings A/c
Gujarat AAR holds that exempted interest income received by way of extending deposits in form of ‘Public Provident Fund’ (PPF),.....
AAR: Denies concessional rate benefit to works-contract executed w.r.t. ‘Rural electrification works’ predominantly for commerce, industry or business
Rajasthan AAR holds that (a) supply of material/equipment and (b) erection, testing & commissioning of supplied material for providing of.....
AAR: Denies ITC on project development services/goods/works contract in respect of ‘Smart Industrial Port City’
Gujarat AAR rules that ITC shall not be available under CGST Act, 2017, on the project development services like Programme.....
AAR: IGST applicable on goods directly shipped to overseas customer from vendor's premises outside India
Gujarat AAR rules on taxability of ‘Merchant Trade Transaction’ (MTT), holds that GST is payable on goods sold to customer.....
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HC: Quashes Revenue’s order passed in violation of ‘natural-justice’ principle
Gujarat HC quashes and sets aside order of Revenue passed u/s 130 of the GST Act in Form GST MOV-11.....