News
HC: Allows interim bail on humanitarian grounds subject to furnishing of personal bond and sureties
Rajasthan HC allows the interim bail application directing release of the petitioner for 15 days subject to furnishing of a.....
HC: Issues notice in writ challenging blocked credit provisions; Limitation not to affect assessee's claim
P&H HC issues notice in writ challenging blocked credit provisions contained in Section 17(5)(c) & (d) of CGST/HGST Act, 2017.....
NAA: Upholds profiteering; Directs builder to reduce flat price commensurate with ITC benefit
NAA upholds a case of profiteering against Builder or not passing benefit of additional ITC of 8.28% (10.70% - 2.42%).....
NAA: Dismisses profiteering allegation absent any incremental ITC benefit post-GST despite credit-note issuance
NAA dismisses allegation of ‘profiteering’ against Respondent-Builder noting that there was neither any reduction in the rate of tax nor.....
AAR: Refuses ruling on application as question does not pertain to supplies made by Applicant
West Bengal AAR rejects application seeking advance ruling on the liability to pay GST on electricity charges and whether the.....
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AAR: Liquidated damages levied on supply/O&M contract, liable to GST
Andhra Pradesh AAR holds that GST would be applicable on “Liquidated Damages” (LDs) levied on supply and maintenance contracts as.....
AAR: Amount received from Govt. Hospital towards bonus payment to security personnel, taxable
West Bengal AAR holds that the applicant, providing security & scavenging services to various Govt. Hospitals, shall be liable to.....
NAA: 'ITC-benefit' to be passed monthly; Directs Heerandani Realtors to re-calibrate post-GST prices
NAA upholds claim of profiteering u/s 171 of the CGST Act amounting to Rs. 3.79 Crores (approx.) while directing Revenue.....
AAAR: Filing foundation/plinth with ‘silver-sand’, not supply of goods but a ‘works-contract’
West Bengal AAAR holds that activity of filling in compound, tank, lowland, etc. with silver sand and earthwork in layers,.....
HC: Issues notice in writ challenging 'proper officer's' power to conduct search, seizure & arrest
Madhya Pradesh HC issues notice to Revenue in a writ petition challenging search, seizure and arrest on the allegation of.....
AAR: Establishment of Facility at ISRO Propulsion Complex for Satellite launch vehicle program, a ‘composite supply of works-contract service’
Tamil Nadu AAR holds that Energy, Procurement and Construction (EPC) contract for establishment of Integrated Cryogenic Engine & State Test (ICET).....
AAR: Rejects application citing applicant’s mere ‘academic interest’ in the issue
Himachal Pradesh AAR rejects the application of advance ruling noting that the applicant is neither the supplier nor does he.....
AAR: Licensing services for ‘right to use minerals’, taxable at 18% under reverse charge basis
Andhra Pradesh AAR holds that receipt of licensing/leasing services from AP Govt. is classifiable as “Licensing services for the right.....
AAR: TDS provisions inapplicable to Co-operative Society, neither owned or controlled by Govt.
Tamil Nadu AAR holds that TDS provisions are not applicable to a Co-operative society, registered under Tamil Nadu Co-operative Societies.....
SC: Requires strict compliance with Sec 67 procedure for seized goods release, modifies HC orders
SC directs that HCs shall relegate assessees before appropriate authority to comply with procedure prescribed u/s 67 of CGST Act.....
AAR: Supply, Erection, O&M of solar plant qualifies as a ‘composite supply’ of ‘works contract’
Andhra Pradesh AAR holds that the activities of the applicant under three contracts for (i) supply, (ii) erection and (iii).....
AAR: Services in relation to 'natural forest' classifiable under SAC code 9997, taxable at 18%
Andhra Pradesh AAR rules on classification of services in relation to natural forest comprising of, (i) Extraction of Timber/ Bamboo.....
AAR: Lorry receipts constitute 'consignment note', applicant providing transport service a 'GTA service provider'
Andhra Pradesh AAR rules that the ‘lorry receipts’ issued by the applicant containing relevant details are ‘consignment note’ and hence the.....
AAR: Classifies aluminium ladders under HSN 7616, irrespective of end use
Andhra Pradesh AAR classifies aluminium ladders under HSN code 7616 as ‘Other articles of Aluminium’, irrespective of its use i.e......
AAR: Protein Powder manufactured with drug license and necessary approval classifiable under HSN 3004
Himachal Pradesh AAR holds that goods i.e. protein powder with minerals and vitamins and mentioned in the drug licence issued.....