News
AAAR: Exemption on imported equipment for specified institutions not available to OEM suppliers
Odisha AAAR upholds AAR order that Notification No. 51/1996- Customs dated July 23, 1996 r/w Notification No. 43/2017- Customs dated June.....
AAR: Exempts renting/leasing of dwelling units for residential purpose to individuals/commercial entity
West Bengal AAR holds that supplier is not liable to pay GST on renting of dwelling units for residential purpose.....
AAR: Exempts ‘conservancy/solid waste’ services provided to a Municipal Corporation
West Bengal AAR holds that Applicant’s service of providing conservancy/solid waste to Bally Municipal Corporation (merged with Howrah Municipal Corporation).....
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HC : Rejects bail application of petitioner accused of master minding Rs. 100 crore GST fraud
Chhattisgarh HC rejects bail application of a Raipur based person, arrested for creating, owning, operating, controlling and managing firms which.....
NAA: Confirms profiteering allegation against tiles dealer; MRP irrelevant considering sale at discounted price
NAA confirms case of profiteering against the Respondent dealing in vitrified tiles, directs deposit of profiteered amount of Rs. 54.67.....
NAA: Upholds profiteering claim on “Sanitary Napkin” supply for not passing 'commensurate' rate reduction benefit
National Anti-Profiteering Authority (NAA) upholds profiteering in respect of the supply of “Sanitary Napkins” while finding that benefit of tax.....
NAA: Upholds profiteering claim on 'footwear' sale for not passing rate-reduction benefit
National Anti-Profiteering Authority (NAA) upholds a case of profiteering in respect of footwear while holding that benefit of rate reduction.....
AAR : NCVT approved courses qualify as ’approved vocational education course’, exempt under Entry 66
Maharashtra AAR holds that applicant’s services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or.....
AAR: Disallows ITC on expenses incurred towards promotional schemes of Loyalty Program and Brand Reminders
Maharashtra AAR disallows ITC on expenses incurred towards promotional schemes of Loyalty Program and goods given as Brand Reminders by.....
AAR: Clinical Research services to overseas entity not ‘export’, failing place of supply test
Maharashtra AAR holds that Clinical Research services proposed to be provided by the applicant to entities located outside India is.....
AAR : Filling in foundation or plinth by sand in layers, a works-contract, classifiable as ‘site preparation’ service
West Bengal AAR holds that work for filling in the compound, tank, low land, etc. with silver sand and earthwork.....
AAR : Hiring of diesel-hydraulic locomotive for shunting of rakes from Railway sidings/terminal, taxable at 18%
West Bengal holds that service of ‘hiring of diesel-hydraulic shunting locomotive’ on lease for placement/shunting of rakes from sidings/terminal of.....
NAA : Upholds profiteering claim on 'villa' sale, directs payment of net ITC benefit
National Anti-Profiteering Authority (NAA) upholds a case of profiteering in respect of villa booked in Respondent’s project ‘City Park’, holds.....
Bombay HC to examine IGST levy on imports under Customs & IGST Act
Bombay HC issues notice in writ petition challenging levy of IGST on import of goods under provisions of Section 3(7).....
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AAAR: Contributions to Govt. controlled trusts, for mining operation, not ‘donations’, upholds AAR
AAAR upholds AAR order clarifying that that the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust.....
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AAR : Corrugated boxes classifiable under HSN 4819, taxable at 12%; Hanging cards covered under 4823, taxable at 18%
Maharashtra AAR classifies applicant’s packaging materials viz. cut to size blanks with corrugation and having requisite creases at designated places,.....
AAR : Setting up of surveillance system/network for BSNL qualifies as composite ‘works contract’, taxable at 18%
Maharashtra AAR holds supply of goods or services for ‘setting up of network’ for BSNL as a Composite supply of.....
AAR : Upholds mandate to register for discharging liability under ‘reverse-charge’, irrespective of exclusive exempt supply
Maharashtra AAR upholds the requirement to obtain registration u/s 24 of the CGST Act, 2017 in respect of GST payable.....
AAR : Supply of ‘Relay & Protection Panels and Substation Automation System’, not ‘works-contract’, taxable at 18%
Maharashtra AAR holds a turnkey project involving supply, installation, testing and commissioning of Supply of Relay & Protection Panels and.....
AAR: Rules on taxability of supply of printing service of examination items, railway tickets & cheques
Maharashtra AAR holds that supply of service to educational board consisting of printing of pre-examination items like question papers, OMR.....