News
HC: Absent mandatory continuous 6-month return-default, quashes order passed for 'registration cancellation'
HC quashes order passed for cancellation of registration citing absence of mandatory 6 months' continuous default in filing the returns;.....
HC: Quashes goods/vehicle detention by squad-officer during inter-state transit apprehending mis-classification
Kerala HC (Ernakulam) quashes detention order and subsequent notice in FORM GST MOV-07 in respect of vehicle carrying goods (i.e......
AAR: Disallows ITC on goods/works-contract services purchased/received for warehouse construction/maintenance
Madhya Pradesh AAR disallows ITC of GST paid on goods and works contract services purchased/received for the purpose of construction.....
AAR: Land Development under JDA not a sale of land but taxable as 'works-contract service'
Madhya Pradesh AAR holds that activity of development of land under joint development agreement (JDA) entered into with landowners cannot be.....
AAR: Rules on tax-rate on supply under turnkey contract for constructing pooling station
Madhya Pradesh AAR rejects application of Expl to Entry No. 234 of Notification No. 1/2017-Central Tax (Rate) to works contract.....
AAR: Holds NKDA as statutory authority discharging municipal functions, grants exemption
West Bengal AAR holds the applicant (New Town Kolkata Development Authority), registered under the New Town Kolkata Development Authority Act,.....
AAAR: Breakwater wall not ‘plant and machinery’ but a ‘civil structure’; Upholds AAR disallowing ITC
Maharashtra AAAR confirms AAR order, disallows ITC of the taxes paid on breakwater wall construction/reconstruction which acts as a safety.....
AAR: Manpower services availed by Govt. entity for distribution of electricity, exempt
Madhya Pradesh AAR holds that the labour supply services availed by the applicant for work of distribution of electricity and.....
AAR: Conservancy service provided by Applicant to Municipal Corporation exempt from GST
West Bengal AAR holds that the conservancy/ solid waste management service provided by the applicant to the Howrah Municipal Corporation.....
AAR: Printing booklets at foreign entity's instruction, for delivering in India, not 'export of service'
West Bengal AAR classifies the composite printing service provided by the applicant for printing booklets on instruction of foreign entity,.....
AAR: Disentitles bio-processed meal to ‘Nil’-GST sans evidence that it is exclusive animal feed
Madhya Pradesh AAR holds that applicant’s product "preparation of a kind used in Animal Feeding - Bio Processed Meal" [main.....
HC: Dismisses challenge to DGGSTI investigation w.r.t. fake invoicing despite SCN proceedings pending
HC dismisses writ challenging the investigation initiated u/s 132(1)(i) for making false and bogus transactions and illegally availing ineligible ITC to the tune of.....
HC: Rationale of fixing 'Budgetary Support' cannot be questioned, dismisses writ seeking 100% benefit
HC dismisses writ petition filed by Hero Motocorp Ltd, seeking grant of complete exemption by way of reimbursement of the.....
Delhi HC’s direction for re-opening portal to allow TRAN-01 filing challenged before SC
SC issues notice in SLP filed by Revenue challenging HC's direction to either open the portal so as to enable the.....
AAR: Allows exemption from GST for O&M part of project where value of supply of goods does not exceed 25%
Tamil Nadu AAR rules on taxability of Operation and Maintenance (O&M) part of the execution project i.e. provision of Combined.....
AAR: Non-woven fabric bags used for packing rice classifiable under HSN 6305
Tamil Nadu AAR classifies non-woven fabric bags called as ‘Rice bags’ (of value not exceeding Rs. 1000 per piece) under.....
AAR: Dismisses application where matter pending before HC revolves around GST applicability
Tamil Nadu AAR rejects application seeking advance ruling on the applicability of GST to the services covered in the tender.....
HC: Directs 50% deposit of profiteered amount in Real-estate developer's challenge to NAA-order
Delhi HC directs petitioner (real-estate developer) to deposit 50% of the principal profiteered amount in 2 equal monthly instalments pursuant to Petitioner's.....
HC: AAR cannot reject application citing 'place-of-supply' determination, remits matter for fresh consideration
Kerala HC holds that Authority for Advance Ruling (AAR) has jurisdiction to determine ‘Place of Supply’ while clarifying that same will.....
AAR: No GST on 'Mobilization Advance' for construction service received prior to GST implementation
Tamil Nadu AAR holds that "GST is not payable on the Mobilization advance which has been received prior to GST.....