News
AAR: Sub-contract for ‘house’ construction under Pradhan Mantri Awas Yojana, taxable at 12%
Karnataka AAR rules that sub-contract for construction of independent houses pertaining to the main contract allotted to main contractor back-to-back,.....
AAR: Providing Commutation Vehicles for pick & drop of client’s employees, taxable as ‘Passenger Transport Services’ at 18%
Karnataka AAR classifies applicant’s services of providing ‘Commutation Vehicles’ and their operation and maintenance under a Composite agreement with Volvo.....
AAR: By-product ‘Char-Dolochar/Dolochar’ emerging during ‘Sponge-Iron’ manufacture, taxable at 18%
Karnataka AAR classifies ‘Char-Dolochar/Dolochar’ (waste emerging during the process of manufacturing Sponge Iron) under Tariff Item 26190090 of Customs Tariff.....
AAR: Accommodation Services to SEZ units for authorised operations, “zero-rated”, however supplies for un-authorized operations taxable at 18%
Karnataka AAR rules on taxability of supply of accommodation services to SEZ unit for authorised and un-authorised operations; Observes that.....
AAR: ‘Pooja Oils’ classified under Tariff Heading 1518, taxable at 12% GST, being an ‘inedible mixture’
Karnataka AAR classifies ‘Pooja Oil’ under Tariff Heading 1518, taxable at 12% IGST; Observes that the product is manufactured by.....
AAR: No GST on provisioning of shelter to abandoned/orphaned children, receipt of adoption fee
Maharashtra AAR holds that activities undertaken by the applicant of providing shelter to abandoned, orphaned or homeless children and facilitating.....
AAR: Supply of ‘Access Cards’ issued by temple to pilgrims, a ‘composite supply’, taxable at 18%
Karnataka AAR classifies applicant’s supply of printed ‘access cards’ issued to pilgrims free of cost by the temple, under SAC.....
Restriction imposed for reclaiming CENVAT credit reversed under erstwhile law, challenged before Gujarat HC
Gujarat HC issues notice in a writ petition challenging the constitutional validity of Sec. 140(9) of the CGST, Act, 2017 which imposes.....
AAR: Co-owners of jointly held immovable property not ‘association of persons’
West Bengal AAR holds that co-owners of a jointly held immovable property cannot be treated as an ‘association of persons’.....
AAR: Project Management Services for sewerage projects qualifies as “pure services”, hence exempt
Goa AAR exempts supervision fee received against provision of project management services including appointments of contractors and consultants, review and.....
AAR: Sun-cured country tobacco leaves taxable at 28% GST, reverse charge not applicable
Karnataka AAR classifies sun-cured country tobacco leaves under Customs Tariff Heading 2401 1020 covered by Entry No. 13 of Schedule.....
AAR: Unprocessed/uncooked packaged food taxable as supply of goods at appropriate rates
Karnataka AAR holds the sale of packed items like packaged food items which cannot be consumed on 'as is' basis.....
AAR: Rules on classification of parts of tillers
Karnataka AAR holds that parts of tillers are classifiable under HSN Code 8432 90 90 if the same are not.....
AAR: Classifies ‘LPG Conversion Kits’ under Heading 8409, liable to 28% GST
Karnataka AAR classifies the applicant’s product ‘LPG Conversion Kits for automobiles’ under HSN 8409 99 90, liable to GST at.....
AAR: Marine Propellers/accessories taxable at concessional rate of 5%
Karnataka AAR rules that concessional rate of 5% in terms of entry no. 252 of Schedule I to Notification No......
AAR: Services of Independent sales personnel taxable at 18%, value of supply to include reimbursements
Karnataka AAR rules that the services provided by the applicant as an Independent Regional Sales Manager for the Middle East.....
Bombay HC (LB) to decide on State's power to amend MVAT Act, post GST constitutional amendment
Bombay HC hears challenge to the power of State legislature to enact provisions related to mandatory pre-deposit by amending Maharashtra.....
NAA: Upholds profiteering on supply of ‘sanitary napkins’ where base-prices increased beyond percentage of ITC denial post GST
NAA upholds case of profiteering on supply of ‘Sanitary napkins’ while observing that Respondent has increased base-price in-spite of reduction.....
NAA: Directs price reduction and further investigation into whole project & subsequent period while holding Builder guilty of profiteering
NAA upholds a case of profiteering against a builder developer for not passing benefit of additional ITC of 0.28% of.....
AAR: Classifies Seats for Railway Coaches under Heading 9401, liable to 18% GST
Punjab AAR classifies the product “Seats for Railway Coaches” for Rail Coach Factory under Heading 9401, liable to GST at.....