News
AAR: Rules on classification of supply and erection of dairy machinery; E-way bill, GSTR-1 details outside purview
Tamil Nadu AAR holds that activity of supply undertaken by the applicant in respect of the awarded work order by.....
Notification prescribing output-tax payment before GSTR-3B due date challenged before Telangana HC
Telangana HC issues notice in writ challenging vires of Notifications issued u/s 168 of CGST Act r/w Rule 61(5) of.....
AAR: Applicant, registered under Co-operative Societies Act, not liable to deduct TDS u/s 51
Rajasthan AAR holds that applicant is not covered under the provisions of Section 51 of CGST Act, 2017, therefore, not.....
AAR: EPC contract for erecting 'Fluids Servicing System' amounts to works contract, denies 5% rate
Tamil Nadu AAR holds that supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System (FSS),.....
AAR: Supply of goods & services for smooth fixture/operation of ‘Video Conferencing’ software, ‘composite’ in nature, taxable at 18%
Rajasthan AAR holds that inter-state supply of goods and services to implement and maintain ‘Video Conferencing’ (VC) software for Gram.....
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AAR: Profit Sharing Agreement between applicant as an employee and shareholders, an ‘actionable claim’, not taxable
Tamil Nadu AAR holds that Profit-Sharing Agreement (PSA) between the applicant, employed in Star Health and Allied Insurance Co. Ltd......
AAR: Supply, Installation, Testing, Commissioning of VRF Units qualify ‘composite supply’ with Air-conditioners being principal supply
Maharashtra AAR holds that supplying ‘Additional Air-conditioning work’ for new building of Director of Education at Porvorim, Goa under an.....
AAR: Services to delegates and exhibitors w.r.t. conference, exhibition taxable as ‘composite supply’ at 18%
Rajasthan AAR holds that services provided by applicant to delegates and exhibitors in relation to conference and exhibition is a.....
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AAR: Interest subvention income received by Non-Banking Financial Institution from vehicle dealer, taxable at 18%
Tamil Nadu AAR holds that ‘Interest subvention income’ received by applicant, a Non-Banking Financial Institution from Mercedes-Benz India Pvt. Ltd. .....
HC: Sets aside AARA order denying input tax credit on 'cash carry' vans
HC sets aside order of Maharashtra Appellate Advance Ruling Authority (AARA) denying input tax credit on purchase of motor vehicles.....
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HC: Allows IGST refund despite higher 'drawback' claim, Revenue's rejection basis MoF Circular untenable
HC allows refund of IGST paid on exports, i.e. 'zero-rated supplies' in terms of Section 16 of IGST Act r/w.....
AAR: Rules on classification of Perfumed & Non-Perfumed Deepam Oil (Not for cooking), Palmoline/Gingely/Rice Bran Oil and mixture thereof
Karnataka AAR holds that “Perfumed Deepam Oil” (Not for Cooking), prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and.....
AAR : Rules on classification of activity of building and mounting body on chassis supplied by owner
Karnataka AAR holds that supply of ready built body and the activity of mere mounting the body on chassis supplied.....
HC : Grants interim relief in writ challenging application of AP Entry Tax Act to Telangana
Telangana HC grants interim stay in the writ petition challenging application of AP Entry Tax Act (as applicable to the whole.....
HC : Bombay HC continues ad-interim relief in arrest matter, citing issue pendency before SC(LB)
HC directs continuation of ad-interim relief granted earlier, restraining Revenue from taking any coercive action against assessee in respect of arrest.....
HC : Retrospective GST amendment to disallow transition of cesses challenged before Gujarat HC
Gujarat HC issues notice in writ challenging constitutional validity of amendment to Section 140 of the CGST Act, 2017 which.....
HC : 'Online Fantasy Sports Gaming' not ‘gambling’, GST applicable on ‘service-fee’, not 'pooled amount'
Bombay HC dismisses criminal PIL, holds that Online Fantasy Sports Gaming (OFSG) does not amount to Gambling/Betting/Wagering as games played on online.....
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AAR: Membership subscription/admission fees collected by Rotary club taxable, banquet/catering services not creditable
Maharashtra AAR holds that the amount collected as membership subscription and admission fees from members by Rotary Club is liable.....
AAR: Disallows ITC on breakwater wall construction/re-construction intended for jetty/cargo safety
Maharashtra AAR disallows ITC of the taxes paid on breakwater wall construction/re-construction which acts as a safety wall for jetty.....
HC to decide AAR’s jurisdiction to determine marketing/ promotion service qualification as ‘intermediary-service’
Karnataka HC issues notice in writ petition challenging the ruling of the AAAR which upheld AAR order treating Applicant's promotion.....