News
AAR: Permits application of Rule 28 instead of Rule 30 for distinct entities having same PAN
Maharashtra AAR holds that applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply.....
AAR : No registration required in Odisha where imported goods cleared under invoice from Mumbai HO
Maharashtra AAR holds that no separate registration is required in Odisha where invoice is raised from Mumbai HO for imports.....
AAR : No need of separate registration in different States with godowns of importer
Maharashtra AAR holds that the applicant need not take separate registration in each State where the goods are imported and.....
AAR : Marine engines, marine gear box and marine generators, taxable at 5%
Maharashtra AAR holds that Marine engines, marine gear box and marine generators, falling under Heading 8408, 8483 and 8502, respectively,.....
AAR : ‘Ordinance Factory’ unit functioning under MoD not eligible for exemption as ‘Government’
Maharashtra AAR holds applicant, an unit of Ordnance Factories Board (OFB), functioning under Dept. of Defence Production and Supply of.....
AAR : Rules on taxability of leasing of Govt. owned land by CIDCO to Municipal Corp. for development purpose
Maharashtra AAR holds that ‘transfer by way of lease’ of vacant plots of ‘Maharashtra State Govt. owned lands’ or ‘privately.....
.jpg)
AAR : Refuses ruling on matter involving 'place of supply' determination
Kerala AAR rejects the application for determining whether supply of ‘Business Support Services’ by India Branch of applicant to customers.....
AAR : Exempts labour services connected with fire protection, plantation work, provided to Forest Dept.
Kerala AAR holds that supply of labour services provided to Kerala Forest Department for setting up fire lines in forests.....
HC : Sets-aside AAAR's order citing 'new grounds' without adherence to 'natural justice' principle
Bombay HC sets aside the order of Appellate Authority for Advance Ruling, remands assessee's appeal for determining whether conversion of.....
.jpeg)
AAR : Rules on taxability of auctioned goods and personal effects
Maharashtra AAR holds that applicant, an auctioneer, shall discharge GST on difference between selling price and purchase price in respect.....
AAR : Denies ITC on pipeline construction for transporting re-gasified gas from Ship to National grid
Maharashtra AAR holds the applicant ineligible to avail ITC u/s 17(5) of CGST Act, 2017 of GST paid on goods.....
NAA : Project completion where flats sold on instalments, inconsequential, upholds profiteering against Developer
NAA upholds case of profiteering against Respondent-Developer for not passing additional benefit of ITC to flat buyers in his project,.....
AAR : ‘Aluminium Alloys’ supplied to Gas Turbine Research Establishment, taxable at 18%, not 5%
Maharashtra AAR holds that Material Aluminium Alloys (HSN 76012010) supplied to Gas Turbine Research Establishment (GTRE) shall be taxable at.....
AAR : Services by AIF's investment manager not 'export' despite fees receipt from overseas contributors
Maharashtra AAR holds that Advisory & Management fees received by the Applicant from domestic as well as overseas contributors, for.....
HC : Can’t prohibit coercive action before assessment completion when arrest permitted; Vacates interim-order
Telangana HC vacates interim order restraining Revenue from taking coercive action without issuing notice u/s 73(1)/74(1) of CGST Act, 2017.....
NAA : Dismisses non-subscriber's application against DTH service provider sans evidence to prove Section 171 contravention
NAA dismisses application of profiteering u/s 171 of CGST Act, 2017 against a DTH service provider finding that rate of.....
Litigation Tracker : Levy of GST on HO-Branch 'cross-charge' under Karnataka HC scanner
Karnataka HC issues notice to the Goverment pursuant to writ challenging AAAR order which upheld levy of GST on cross charge towards support.....
AAAR : Deems AAR ruling as inoperative citing divergent opinions among AAAR members
West Bengal AAAR holds that in view of divergent opinion between Members of Appellate Authority in respect of stuffing tea.....
.jpeg)
Litigation Tracker : Bombay HC admits writ challenging levy of IGST on ocean freight
Bombay HC admits a bunch of writ petitions filed by importers challenging levy of IGST on ocean freight vide Notification.....
NAA : Dismisses application alleging profiteering in relation to pre-GST period charges
NAA dismisses application allegation profiteering under Section 171 finding that the case was related to the pre-GST period and the.....