News

HC : Disposes writ pursuant to Revenue's withdrawal of recovery order pertaining to Entertainment Tax
HC disposes writ petition pursuant to withdrawal of order by Revenue in respect of recovery of Maharashtra Entertainment Tax from Petitioner being.....

HC : Press Release clarifying last date of availing ITC to be GSTR-3B due date, 'illegal'
Gujarat HC holds the Press Release dated October 18, 2018 to the extent clarifying that the last date for availing.....

HC: Delhi HC grants interim relief to Banks over Rs. 38,000 cr service tax controversy
Delhi HC admits a batch of petitions challenging show cause notices (SCNs) seeking to levy service tax of Rs. 38,000 crores.....

AAAR : Lodging, housekeeping, food, etc. supplied by 'Boarding House, not 'composite supply', upholds AAR
West Bengal AAAR finds no reason to interfere with the order of AAR that boarding facility comprising of lodging, housekeeping, laundry,.....

NAA : Rejects profiteering allegation against Affordable Housing developer where project commenced post GST
National Anti-Profiteering Authority (NAA) rejects profiteering allegation against an affordable housing project (AHP) developer finding no contravention of Section 171(1).....

NAA: Dismisses application alleging profiteering finding no ITC availment post GST
National Anti-Profiteering Authority dismisses application alleging profiteering under Section 171 finding that no ITC has been availed by the Respondent.....

NAA: Upholds profiteering claim against Unicharm India for not passing commensurate rate-reduction benefit
National Anti-Profiteering Authority (NAA) upholds a case of profiteering against Unicharm India Pvt. Ltd. (Respondent 1) in respect of sanitary.....

AAR: Rejects IGST on services to foreign clients, holds place of supply, within state
Maharashtra AAR rejects taxpayer's contention regarding applicability of IGST on services rendered by it to foreign pharmaceutical companies/ clinical research.....

AAR: ‘Hydraulic Kit’, not part of motor vehicle, classifiable under Heading 8412, taxable at 18%
Maharashtra AAR holds that ‘Hydraulic Kits’ containing Hydraulic cylinder and wet kit (with or without pump) are classifiable under heading.....

AAR: Upholds 18% GST rate on Applicant mounting body on chassis provided by principal
Madhya Pradesh AAR upholds 18% GST rate for activity of fabrication and mounting of Bus/Truck/Ambulance body on the chassis supplied.....

AAR: Denies exemption on imparting skill training to candidates for Uttar Pradesh Skill Development Corporation
Madhya Pradesh AAR holds that services of imparting skill training to various candidates enrolled under the program organized by a.....

AAR: Rejects challenge to IGST levy on ocean freight for CIF-based imports
Madhya Pradesh AAR holds the applicant liable to pay IGST on ocean freight paid on imported goods under Reverse Charge.....

Bombay HC posts Hardcastle’s writ challenging NAA order, for August 16 hearing
Bombay HC, on request of counsels for both sides, lists Hardcastle Restaurant’s (operating restaurants under McDonald’s brand name) writ petition.....

AAR: Powdered compound preparation advertised as having multiple benefits not classifiable as ‘diabetic food’
Maharashtra AAR rules on classification of ‘Prohance-D (Chocolate)’ being a compound preparation in powdered form that can be consumed by.....

AAR: Rejects application for ITC admissibility on capital goods procured under pre-GST regime
Maharashtra AAR rejects application seeking an advance ruling on admissibility of ITC in respect of capital goods received prior to.....

AAR: Rejects application seeking ruling on classification of imported goods
Maharashtra AAR rejects application seeking clarification on classification of imported inputs by applicant engaged in manufacturing of various types of.....

AAR: Supply of additional packs of cigarettes under promotional scheme not leviable to GST
Maharashtra AAR holds that supplying additional packs of cigarettes along with the regular supply of cigarettes of a particular quantity,.....

AAR: Operating 'Gaming Zone' in a mall constitutes ‘amusement facility’, taxable at 28%
Maharashtra AAR holds that Applicant’s service of operating Gaming Zone in a mall is taxable at 28% under Sr. no. 34 of.....

AAR : Rejects applicant’s exemption plea for flat sale camouflaged as lease
Maharashtra AAR upholds levy of GST on applicant engaged in development of land and construction of flats, to be given.....

AAAR: Upholds AAR-order classifying Gudakhu for toothpaste under residuary item 24031110
Odisha AAAR upholds AAR order holding that ‘Gudakhu’ manufactured by the appellant for use as a toothpaste is appropriately classifiable.....