News
AAAR: Act of tolerating cheque bounce/dishonor, constitutes a ‘supply’, liable to GST
Maharashtra AAAR upholds the order of AAR which held that ‘Bounce Charges’ collected from the customers/borrowers in case of dishonor.....
AAAR: 'Penal charges' for delay in EMI re-payment not “interest”, liable to GST, upholds AAR
Maharashtra AAAR upholds AAR order that penal charges/ penalty recovered by the appellant from their borrowers on account of the.....
AAAR: Supply of Electro Ink with consumables to authorised reseller for onward sales constitutes a ‘mixed supply’, upholds AAR
Maharashtra AAAR upholds order passed by AAR that supply of Electro Ink with consumables to authorised reseller and distributors for.....
AAAR: Fan coil units being part of ‘Air-conditioning system’, classifiable under HSN Code 8415 and not 8418, upholds AAR
Maharashtra AAAR upholds order passed by AAR in respect of classification of fan coil units (FCU) used in Heating, Ventilation.....
AAAR: Services under ‘Marketing & Service Agreement’ not being ‘naturally-bundled’ taxable as ‘mixed supply’, modifies AAR
AAAR rules on classification of services provided by Respondent under Service Agreement to its parent company and Marketing Services agreement.....
AAAR: Marketing and promotion of CRS system for ‘foreign parent’ a composite supply of ‘intermediary’ service, upholds AAR
Maharashtra AAAR upholds decision of AAR stating that appellant’s bundle of services in relation to marketing and promotion of Computer.....
HC: Allows assessee's writ, directs payment of interest on delayed IGST refund @ 9% p.a.
Gujarat HC upholds claim for interest towards the substantial delay in making payment of IGST refund paid on export of.....
HC: Quashes proceedings u/s 73 for recovery of ineligible credit transitioned but 'not utilized'
Patna HC quashes proceedings initiated u/s 73 of Bihar GST Act, 2017 (BGST Act) in respect of recovery of ineligible credit.....
AAR: Medicines and allied supplies to in-patients by hospital-run Pharmacy, a ‘composite supply’, exempt as ‘health-care’ service
Maharashtra AAR holds that supply of medicines, consumable, implants and allied items provided through the hospital pharmacy as well as.....
AAR: Subscription received by National Institute of Bank Management from RBI, PSBs, liable to GST
Maharashtra AAR holds that consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever.....
AAR: Printing of content given on storage media classifiable under SAC 998386, liable to 18% GST
Maharashtra AAR holds that applicant’s activity of merely printing or reproducing the content given by the photographers/retail customers on pen.....
HC: Directs Revenue to accept revised TRAN-1, orders vehicle release pending confiscation proceeding's completion & more...
HC: Directs Revenue to accept revised TRAN-1, orders vehicle release pending confiscation proceeding's completion & more........
HC: Directs authorities to consider petitioner’s application for non-filing of TRAN-2 due to technical glitches
Karnataka HC directs Revenue to redress the grievance of petitioner by allowing him to file GST TRAN-2 on or before.....
HC: Orders release of vehicle before completion of confiscation proceedings
Gujarat HC orders release of goods and vehicle detained u/s 130 of the CGST Act, 2017 pending the confiscation proceedings,.....
HC: Directs Nodal Officer to dispose application for TRAN-1 revision in expedite manner
Allahabad HC directs the Revenue to ensure that the petitioner’s application before the Nodal Officer regarding inadvertent error in filing.....
HC: Directs Revenue to accept revised TRAN-1 Form either manually or electronically noting bonafide inadvertent error
Delhi HC directs Revenue to either open the online portal so as to enable the petitioner to again file the.....
AAR: Services provided to Nagpur Environmental Services Ltd., a local authority, exempt from GST
Maharashtra AAR rules that contract from Nagpur Environmental Services Ltd. (NESL), a 100% subsidiary of Nagpur Municipal Corporation (NMC) for.....
AAR: Refrains from ruling on query regarding assessment of supplies based on taxability as accorded to Zero-rated supply
Maharashtra AAR refrains from examining whether liability to pay tax in respect of various services rendered by applicant to their.....
AAR: Security services provided to Visvesvaraya National Institute of Technology (VNIT), liable to GST
Maharashtra AAR holds that security services provided to Visvesvaraya National Institute of Technology (VNIT), established under scheme sponsored by Govt......
AAR: Door-handle, Glove box locking made of plastic for motor vehicles, taxable at 18% under heading 3926
Maharashtra AAR holds that Door-handle, Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing, stator,.....