News
AAR: HLA Testing services received from overseas laboratory, exempt from IGST
AAR holds that Human Leukocyte Antigen (HLA) testing services performed by overseas laboratory outside India on Human Buccal Swabs sent.....
AAR: Supply of pre-purchased/designed software constitutes supply of computer software, taxable as goods
AAR holds that supply of pre-purchased or pre-designed software which is not designed and developed specific to any customer and.....
AAR : Supply of books to religious school, exempt from GST
AAR holds that supply of printed religious books where there is no direct link between recipient of books and supplier.....
AAR: Boarding and lodging along with ancillary services where tariff less than Rs. 1000, exempt
AAR rules on taxability of boarding and lodging facilities both on monthly and daily tariffs along with ancilliary services such.....
AAR: Separate registration not required for execution of works-contract in another State
AAR holds that separate registration is not required at the place where works-contract is executed; Notes that applicant, having a.....
AAR: Rules on valuation of second hand jewellery absent change in form/nature & ITC admissibility thereof
AAR holds that the valuation of supply of second hand gold jewellery purchased from individuals not registered under GST can be.....
AAR: ‘Communication Satellite Transponders’ classifiable under Heading 8803 90 00, taxable at 5%
AAR holds that Communication Satellite Transponders are covered under SAC 9973 19, taxable under residual entry no. 17 (viii) of.....
AAR: Denies 'resident dwelling' exemption to collective leasing of property for student accommodation
AAR holds that collective leasing of immovable property (consisting of rooms for students) is not exempt under Entry 13 of.....
HC : Issuance of SCN/initiation of proceedings pre-requisite for determination of interest liability u/s 50
HC holds that interest liability u/s 50 of CGST Act, 2017 cannot be determined without initiating any adjudication process either.....
HC : State-Dept's refusal to reimburse excess GST deposited under works-contract challenged before Odisha HC
Odisha HC issues notice in writ filed by Petitioner (Contractor) challenging State's denial to reimburse excess tax deposited with Department.....
SC: Dismisses writ seeking GST exemption on hand-sanitizers and masks
SC dismisses writ seeking direction to suspend imposition of GST on hand sanitizers and face masks in the wake of.....
HC: Rejects COVID-19 “windfall” for prisoners, denies bail for grave GST evasion offence
HC denies request for bail in a case of GST evasion to the tune of Rs. 20 crores (approx.) under.....
NAA: Upholds profiteering against Subway's franchisee, welfare of “voiceless/unorganized/scattered consumer” soul of Section 171
NAA upholds profiteering against franchisee of M/s Subway Systems India Pvt. Ltd. (SSIPL) for not passing the commensurate benefit of.....
AAR: Licensing Services from State Govt. for iron-ore extraction taxable at 18% under 'reverse charge mechanism'
AAR rules that the royalty paid in respect of mining lease and the contributions made to the District Mineral Foundation.....
AAR: ‘Street lighting activity’ under Energy Performance Contract constitutes a ‘composite supply’, taxable at 12%
Karnataka AAR holds that 'street lighting' activity under the Energy Performance (ESCO) Contract is liable to GST at the rate of 12%.....
AAR: 'Water-charges' collected from RWA 'directly linked' to society maintenance, liable to GST
Rajasthan AAR rules on applicability of GST to ‘Water charges’ collected by applicant for supply of water to housing societies.....
AAR: Directors not 'company employees', salary/remuneration paid to them taxable under 'reverse-charge'
AAR holds that Remuneration/salary paid to Directors (including a part-time Director) is taxable under reverse charge mechanism (RCM) vide Notification.....
AAR: Value of supply under foreign currency billing to be determined as per notified exchange-rate
Uttarakhand AAR holds that the value of goods supplied within India and billing done in foreign currency, shall be determined.....
AAR: Licensing services for right to use/extract accessory minerals taxable at 18%
Uttarakhand AAR observes that Licensing services for the right to use/extract minerals including its exploration and evaluation is classifiable under.....
AAR: Transfer of under-construction project under BTA as a ‘going concern’ exempt from GST
Uttarakhand AAR holds that the transfer of under-construction project under a Business Transfer Agreement (BTA) is exempted from GST; Notes.....