News
AAR: Services to State Government w.r.t. irrigation, water management and watershed development, exempt
West Bengal AAR rules that the applicant’s service in relation to irrigation, water management and watershed development in Tamil Nadu.....
AAR: Agriculture Mechanical Sprayer classifiable under CTH 8424 and taxable @ 12%
Madhya Pradesh AAR upholds classification of ‘Agriculture Mechanical Sprayer’ under Chapter Tariff Heading 8424 of GST Tariff, eligible for concessional.....
AAR: Concessional rate of 12% GST for ‘Affordable Housing Scheme’, not restricted to Developer
Maharashtra AAR holds a contractor (applicant) eligible for concessional rate of 12% [CGST+SGST] under ‘Affordable Housing’ project (AHP) as per.....
AAR: Classifies ‘Dialyser’ under HSN 9018
Maharashtra AAR holds that ‘Dialyser’ used in sterilized form falls under Entry No. 255 of Schedule I to the Rate.....
AAR : Late-payment charges on brokerage taxable as original/principal supply
Madhya Pradesh AAR rules that additional amount being charged on delayed payment termed as Interest, late fee or penalty on the.....
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AAR: Back-end services to facilitate the business of foreign entity taxable as 'Intermediary Service'
Maharashtra AAR holds that backend services on behalf of foreign entity including handling of communication between vessel-owners, shippers, consignees, various.....
AAR: Works-contract for ‘Residential Quarters’ not entrusted by State, taxable at 18%
Madhya Pradesh AAR states that works contract for construction of residential quarters merits classification under SAC 9954, taxable at 18%;.....
AAR: Contribution to Rehabilitation Trusts taxable as ‘Royalty’ itself
Madhya Pradesh AAR rules that granting of license to extract minerals is classifiable under the residual entry ‘Leasing services for.....
AAR: Provision of services relating to ‘conduct of examinations’ a ‘composite supply’, exempt when supplied to ‘educational institution’
Maharashtra AAR rules that applicant’s services in respect of conducting examination is a ‘Composite Supply’ u/s 2(30) of CGST Act,.....
AAR: Marine Duty Hydraulic Equipment, being integral part of 'Barge', taxable at 5%
Maharashtra AAR states that, ‘Marine Duty Hydraulic Equipment’ fitted on a Barge is taxable at 5% under Sr. No. 252.....
AAR: Rechargeable LEDs with Solar power alternative not ‘Solar-based Device’, taxable at 18%
Madhya Pradesh AAR classifies ‘Nano Rechargeable LED Torch Light’ under chapter heading 8513, taxable with 18% GST; Observing that the.....
AAR: Construction work for tunnel & allied activities, not an ‘Earth Work’
Maharashtra AAR rules that construction of tunnel and allied activities, undertaken by applicant, a JV who has been awarded a.....
AAR: Consideration received by school for organizing education conference, not exempt
Madhya Pradesh AAR rules that the consideration received by the school from the participant schools for participation of their students.....
HC: GST inapplicable on services of Court Receiver and Royalty paid by Defendant as damages
Bombay HC holds that no GST is leviable on amounts directed to be paid by litigants to the office of.....
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Madras HC declares GSTAT's composition as 'unconstitutional', Parliament to evaluate lawyer's eligibility as 'judicial member'
Madras HC strikes down Section 109(3) and 109(9) of CGST Act, 2017 prescribing that GST Appellate Tribunal (GSTAT) shall consist.....
Rajasthan HC to consider challenge to denial of ITC entitlement for building construction
Rajasthan HC issues notice in writ challenging vires of blocked credit provision under the CGST Act inasmuch as it prevents.....
Madras HC declares composition of GST Appellate Tribunal as 'unconstitutional'
Madras HC holds Sections 109 & 110 of CGST Act/Tamil Nadu GST Act prescribing the constitution and qualification of GST Appellate.....
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HC: Authorities to enable assessee for filing of TRAN-01, notwithstanding lapse of extended time
Delhi HC directs Revenue to permit the assessee to either submit the TRAN-01 form on the portal or allow him.....
HC: Dismisses writ challenging detention citing availability of statutory remedy under the GST Act
Allahabad HC dismisses writ challenging detention and penalty order clarifying that the Petitioner has got a statutory remedy of appeal.....
HC: Directs Sales Tax Bar Assn. to arrange meeting of stakeholders for consideration of issues in GST regime
Delhi HC directs the Petitioner (Sales Tax Bar Assn) to make a bullet-point presentation, listing all issues raised by them.....