News
AAR: Distinguishes AAAR ruling, Collections by Rotary Club, pooled for meeting expenses, not exempt
Maharashtra AAR rules that amount collected by Rotary Club, towards convenience of members and pooled together for paying meeting expenses,.....
AAR: Critical-components supplied by contractor excludible from value of job-worker service
Karnataka AAR holds that the value of goods supplied by the contractor, in a contract for assembly, integration and testing.....
AAR: Marketing and Pre-sales support for foreign parent qualifies as ‘intermediary’ services, post-technical support classifiable as ITSS
Karnataka AAR holds that the marketing and pre-sales technical support services provided by the applicant is classifiable as ‘intermediary services’.....
AAR: Prize money received from horse-race conducting entities, taxable at 18%
Maharashtra AAR holds that the prize money received from the horse race conducting entities, constitutes ‘supply’ u/s 7 of the.....
AAR: Work of operating Citizen Facilitation Centres on behalf of Municipal Corporation, liable to GST
Maharashtra AAR rules on taxability of services provided under a contract for operating Citizen Facilitation Centres (CFCs)/Collection Centres at various.....
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AAR: Supply of UPS along with installation, testing & commissioning constitutes a 'Composite supply', not a 'works-contract'
Maharashtra AAR holds that contract entered into with Delhi Metro Railway Corporation (DMRC) for supply, installation, testing, and commissioning of.....
AAR: Recovery of 50% of Parental Insurance Premium from employees, not ‘supply of service’
Maharashtra AAR holds that recovery of 50% of Parental Health Insurance Premium by the applicant from its employees does not.....
HC: Supply by Duty-Free Shops constitutes 'export'/'zero-rated supply', eligible for ITC
Bombay HC holds that supply by Duty Free Shops (DFSs) to the outbound passenger constitutes “exports”, consequently, becomes a “zero-rated.....
AAR : 'Filters' supplied to Railways classifiable under 'Heading 8421', not 8607 as 'railway parts'
Karnataka AAR rules that filters (air filters, oil filters, fuel filters, etc) supplied by the applicant directly to the Indian.....
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AAR: Rejects application where issue already pending before jurisdictional authority
Tamil Nadu AAR rejects application relating classification of tobacco u/s 98(2) of the CGST/ TNGST Act 2017 observing that the.....
AAR: Rules on classification of various 'organic fertilizers', lays emphasis on product literature
Maharashtra AAR rules on classification of various Agro-Chemicals claimed as Organic Fertilizers; Notes that the products contain animal or seaweed.....
AAR: Supply of ‘Desktop’ along with peripheral units constitutes a single supply, taxable at 18%
Tamil Nadu AAR holds that applicant’s supply of desktops consisting of CPU, monitor, keyboard and mouse is classifiable under CTH.....
NAA: Upholds profiteering claim against 'Lodha Developers', requires DGAP to look into team's administration
NAA upholds claim of profiteering against 'Lodha Developers' for not passing benefit of additional ITC of 2.62% of taxable turnover.....
SC to determine validity of pre-import condition for imports under Advance Authorisation
SC hears Revenue’s appeal against Gujarat HC judgment which struck down ‘pre-import’ condition in respect of imports under Advance Authorisation; Issues.....
Gujarat HC's notice in writ challenging 'place-of-supply' w.r.t. temporarily imported goods for processing
Gujarat HC hears writ challenging the artificial distinction, between person who temporarily imported goods for carrying repairs and re-exported repaired.....
HC: To examine interest applicability on net cash liability u/s 50
Kolkata HC hears writ challenging order demanding interest on component of ITC u/s 50 of CGST Act, 2017 on delay.....
HC: Quashes interest quantification and bank account attachment without SCN issuance
Karnataka HC holds Revenue’s action of effecting recovery towards interest by attaching bank accounts of the assessee without issuance of Show Cause.....
HC: Following ratio in other cases, directs Revenue to re-open portal/accept TRAN-1 manually
AP HC directs Revenue to either open the Portal so as to enable the Petitioner to file TRAN-1 electronically or.....
HC: Quashes detention of goods basis non-speaking/non-reasoned order, condemns Revenue’s abdication of duties
Gujarat HC quashes notice issued and order of detention/confiscation while directing release of goods along with conveyance while noting that.....
HC: Directs GST Council to address grievance w.r.t technical glitch in filing TRAN-2
Gauhati HC directs the GST Council to examine the grievance of the petitioner w.r.t technical glitch faced while filing TRAN-2,.....