News
AAR: ‘Single Super Phosphate’ exports taxable @ 18% IGST, eligible for refund
West Bengal AAR rules that export of ‘single super phosphate’ (SSP) shall be liable for 18% IGST under Sl. No......
AAR: Upholds levy of GST on violation charges, liquidated damages & interest thereon recovered from contractors
Gujarat AAR rules that applicant, a Special Purpose Vehicle (SPV) constituted between the State Government (51% stake) and Government of.....
AAR: Denies ITC on free medicines/medical services used by employees/dependents/pensioners
Tamil Nadu AAR rules that the applicant, providing medical services and medicines as part of mandated rules, is not entitled.....
AAR: Services to Demat account holder against interest free deposit constitutes 'supply', notional interest, consideration
Gujarat AAR holds that services provided by Applicant (a multi-state Schedule Co-operative Bank) to Demat account holders against interest free.....
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NAA order in Hardcastle Restaurant comes under scanner over ‘4th member’s’ signature
Advocate Rohan Shah continues arguments before Bombay HC in Hardcastle Restaurant's (Petitioner operating restaurants under McDonald’s brand name) writ challenging.....
AAR: Services by way of extending loans by charging ‘interest’ without any processing fees to related persons, exempt
Gujarat AAR holds that services by way of extending deposits, loans or advances to various Govt. of Gujarat entities is.....
AAR: Project Management Consultancy Services to Govt. Authorities sans supply of goods, qualify as ‘Pure Service’
Gujarat AAR states that services provided by the applicant, engaged in architectural and project management consultancy services (covered under SAC.....
AAR: Upholds GST on transportation of cotton seed oil cake, under ‘reverse charge mechanism’
Rajasthan AAR holds the applicant liable to pay GST under Reverse Charge Mechanism as a recipient of Goods Transport Agency.....
AAR: Goods Supplied along with Freight/ Insurance amounts to ‘Composite supply’ with ex-works supply being ‘Principal supply’
Gujarat AAR holds supply of principal goods/services along with freight and insurance as a ‘composite supply’ as defined u/s 2(30) of.....
AAR: Activity of evacuation and disposal of settled ash from decantation ponds by Panchayat, exempt
West Bengal AAR holds that applicant’s supply to Purba Medinipur Zilla Parishad (PMZP) engaged in the work of evacuation and.....
AAR: Loading/Unloading of ‘imported raw yellow peas’, procured from foreign farmers, ineligible for exemption
West Bengal AAR rules that services of loading and unloading of cargo i.e. ‘imported raw yellow peas’, procured from farmers.....
AAR: Conversion of bare shaft/beams supplied by customer into ‘sugar mill roller’, not ‘Job-work’, but ‘supply of goods’
Maharashtra AAR holds that the activity of converting bare shafts/beams supplied by the customer into ready to use sugar mill.....
AAR: Printing of trade advertising material constitutes ‘composite supply’ with ‘Printing’ as ‘principal supply’
West Bengal AAR holds that applicant’s service of printing trade advertising material classified under heading 4911 of the Tariff Act.....
AAR: ‘Mobilization Advance’ as on July 1, 2017 received towards ‘works contract’ service, liable to GST
West Bengal AAR holds that the applicant is deemed to have supplied works contract service to Kolkata Metro Rail Corporation.....
AAAR: Royalty paid to Govt. for assignment of mining lease, taxable at 18%, upholds AAR Order
Rajasthan AAAR finds that activity of assignment of rights to use natural resources merits classification under Service Code 997337 [Licensing.....
AAAR: Credit of Central GST paid in Haryana not available in Rajasthan, upholds AAR
Rajasthan AAAR upholds order of AAR which ruled that ITC of Central GST paid in Haryana was “not admissible” to.....
AAAR: Supply, design, etc. of solar water pumping system, taxable as supply of ‘goods’ & ‘services’
Rajasthan AAAR rules that activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems whose.....
HC : Grants 4 month extension for furnishing bank guarantee where substantial amount paid
Gujarat HC grants extension of 4 months for furnishing Bank Guarantee for a sum of Rs.55,00,000/-; Notes that 3 equal.....
HC: Directs re-opening of portal for TRAN-1 submission noting technical glitches
Delhi HC directs Revenue to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically else.....
HC: Grants interim relief, pending adjudication over whether notice of confiscation without seizure holds good
Gujarat HC directs release of vehicle and goods of assessee in a case of seizure of vehicle and confiscation of.....