News
HC: Gujarat HC strikes down levy of IGST on ocean freight
Gujarat HC strikes down levy of IGST on ‘Ocean Freight’ on transportation of goods by vessel from a place outside.....
HC: Gujarat HC strikes down levy of IGST on ocean freight
Gujarat HC quashes levy of IGST ocean freight on transportation of goods by a vessel ; Holds that “Notification No.8/2017.....
HC: Quashes Petitioner's bank account attachment w.r.t. inquiry initiated against another taxable person
Bombay HC quashes the order provisionally attaching the bank account of the Petitioner in respect of summons issued referring to.....
HC: Upholds 'propriety' of Appellate Authority's decision in classifying "Odomos" as “mosquito repellant”
Allahabad HC upholds the order of Appellate Authority for Advance Ruling holding “odomos” to be a ‘mosquito repellant’ classifiable under.....
AAAR: Upholds AAR order classifying 'Filters' for Indian Railways under CTH 8421
Karnataka AAAR upholds AAR order while holding that the filters manufactured by the appellant solely and principally for the use.....
AAAR: Prepared Laboratory Reagents taxable at 12% under Heading 38220090, sets aside AAR order
Karnataka AAAR classifies Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the appellant under Tariff Item 3822 00.....
AAR: No advance ruling as question in application is redundant in view of corrigendum by RRVPNL
Rajasthan AAR holds that the issue raised by the applicant i.e. whether there is any asset transfer involved in the.....
AAR: Taxability of provision of Clinical Trial Services to a foreign client outside scope of AAR
Karnataka AAR holds that the question related to whether the services provided by the applicant to the foreign client amounts.....
.jpg)
AAR: ITC credit for capital goods in parity with other goods, allows credit on demo vehicles
Maharashtra AAR holds the applicant, a dealer of Maruti Suzuki India Limited (manufacturer of motor vehicles) entitled to avail ITC.....
AAR: Body building on chassis supplied by Principal liable to 18% GST
Karnataka AAR classifies the activity of the applicant i.e. body building on the chassis provided by principal as “service” under.....
HC: Directs refund/adjustment of tax paid under wrong head, allows writ
Jharkhand HC (Ranchi) quashes letter demanding IGST of Rs. 42 lakhs (approx.) along with interest where GST was inadvertently deposited.....
AAR: Question whether separate registration required in another state outside advance ruling purview
Rajasthan AAR rejects advance ruling sought by applicant, a works contractor, seeking determination as to whether a separate registration is.....
AAR: Entry fee into Municipal Park, ticket charges for Toy Train and Pedal Boat taxable at 18%
Rajasthan AAR holds that the rate of GST on fee collected for entry into Municipal Park, ticket charges for Toy.....
AAR: Allows benefit of concessional rate of GST for affordable housing including completion & finishing services and common amenities
Maharashtra AAR holds the applicant eligible for concessional rate of 12% (8% after deducting value of land) in respect of.....
AAR: No ITC on inputs used for setting of MRO facility, ultimate use of property ‘immaterial’
Rajasthan AAR holds the applicant as not eligible to claim credit of GST charged by vendor for supply of goods.....
AAR: Compensation paid to lessor for vacating its claim, constitutes a ‘supply of service’
Goa AAR holds that ‘compensation’ paid by Goa Industrial Development Corporation (GIDC) on lessor’s deposit would clearly qualify as ‘supply’.....
Gujarat HC issues notice in writ challenging validity of 'detention' provisions, grants interim relief
Gujarat HC issues notice in writ petition challenging validity of Sec 129 of CGST/GGST Act as well as detention orders.....
ITC denial to buyer for supplier's default challenged before Calcutta HC; Notice issued
Calcutta HC issues notice in writ challenging denial of ITC to a buyer, for non-payment of tax charged by the.....
.jpeg)
AAAR: Allows valuation as per second proviso to Rule 28 for supply to distinct person; Modifies AAR
Tamil Nadu AAAR modifies the order of AAR while holding the appellant to be eligible to adopt the value as.....
AAAR: Allows full ITC on HO-branch inter-state transfer of cranes for lease/ hire to customers; Modifies AAR
Tamil Nadu AAAR modifies AAR order, holds that the branch-office (BO) of appellant is eligible to avail full ITC of.....