News
HC: Issues notice in writ challenging ‘Net ITC’ definition under Rule 89(5)
Bombay HC issues notice in a writ challenging the vires of Rule 89 (5) of CGST Rules, 2017 giving the formula for computation of refund of ITC in.....
HC: Chief Justice to determine 'scope' of interest liability u/s 50, notes Member's differing views
Chief Justice to decide the issue whether the interest on delayed filing of the Returns arises automatically u/s 50 of.....
AAAR: 'Dietary/health supplements' taxable as ‘Other food preparations’ under GST, upholds AAR
West Bengal AAAR upholds the order of WB AAR holding that dietary/health supplements merits classification under HSN 2106 as per.....
AAAR: Refuses to delve into merits of appeal filed beyond limitation period
Karnataka AAAR dismisses the appeal w.r.t. classification of Evacuated/Vacuum Tube Collectors (ETC/VTC), being time barred; Notes that AAR in its.....
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AAAR: Affirms classification of ‘Power Bank’ as ‘Accumulator’ under HSN 8507, upholds AAR
Karnataka AAAR upholds AAR order classifying ‘Power Banks’ under heading 8507 affirming that Power Bank was always considered as an.....
AAR: Part of fishing boats, vessels and house boats taxable @ 5%
Kerala AAR holds that propeller shaft, gum metal bearing, SS rods etc. being parts of fishing boats, vessels and house.....
AAR: ‘Wet Wipes’ not classified as Medicaments / Sanitary products, taxable at 14%
Tamil Nadu AAR rules that the product ‘Wet wipes’, made up of Non-woven cellulose material and used as sanitary towel,.....
AAR: Entire member’s contribution taxable where same exceeds Rs. 7500 per month
Tamil Nadu AAR holds that reimbursement/contribution by a residential welfare association (RWA), registered under Tamil Nadu Societies Registration Act, 1975,.....
AAR: Classifies ‘Nicotine’ based alternative for smokers under heading 38.24, taxable at 18%
Karnataka AAR classifies ‘Nicotine Polacriliex Lozenge’ (NCT) under heading 38.24, covered under Sr. No. 97 of Schedule III to Notification.....
AAR: Packaged Frozen seafood supplied to institutional customers, not exempt despite non-mention of Brand-name
Kerala AAR holds that packed frozed seafood supplied to institutional customers is not eligible for exemption in terms of Notification.....
AAR: Allows separate GST registration to multiple companies functioning in a ‘co-working space’
Kerala AAR holds that multiple companies providing services which share a co-working space/virtual space may take separate GST registration; Observes.....
HC begins hearing in McDonalds anti-profiteering matter, excessive power delegation to NAA assailed
Bombay HC begins hearing in writ petition filed by Hardcastle Restaurant (Petitioner operating restaurants under McDonald’s brand name) challenging the National.....
Chhattisgarh HC restrains coercive action for now, in writ challenging interest recovery
Chhattisgarh HC restrains Revenue from taking any coercive step till the next hearing of writ petition filed by Petitioner challenging levy.....
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HC: Directs Revenue to conduct verification/adjustment of assessee’s 'transitional credit' claims
Madras HC disposes the writ directing the Revenue to do the verification exercise of assessee’s transitional claims under Rule 121.....
HC: Grants interim stay, 'Retrospective' applicability of Section 50 under Court's scanner
Telangana HC issues notice in writ filed w.r.t amendment to Section 50 (interest on delayed payment of tax), i.e. whether.....
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HC: Powers of ‘arrest’ to be exercised with care and circumspection, restrains coercive action
Gujarat HC opines that the powers of arrest u/s 69 of CGST Act, 2017 “are to be exercised with lot.....
AAR: Member’s contribution to club taxable as 'supply of service', object or purpose ‘inconsequential’
Maharashtra AAR holds that the amount collected by Rotary Club as contribution from members in the administration account, recovered for.....
AAR: Rules on valuation of inter-state stock-transfer between distinct persons, rules applicable sequentially
Tamil Nadu AAR rules on value to be adopted in respect of transfer of goods (i.e. spectacle frames, lens, sunglasses.....
AAR : Denies ITC on Branch-HO inter-state supplies where consideration netted off
Tamil Nadu AAR holds the branch office (BO) of applicant, engaged in the business of business of providing medium-sized heavy-duty.....
HC : Grants interim bail to MNC executives for GST default, imposes stringent conditions
Madras HC grants interim bail to 2 high ranking officials (apparently foreign nationals) of an Indian subsidiary of a Korean.....