News
AAR : ‘Branded Frozen chicken' supplied in a unit container classifiable under HSN 02071200, taxable @5%
Rajasthan AAR classifies branded frozen chicken, supplied in a unit container, to Indian Armed and paramilitary forces, under HSN 0207.....
AAAR : Upholds classification of cotton carry/shopping bags under HSN 4202
Tamil Nadu AAAR upholds AAR order which held that cotton carry/shopping bags are classifiable under CTH 4202 2220, taxable at.....
Litigation Tracker : Gujarat HC grants stay in writ challenging IGST levy on ocean freight
Gujarat HC issues notice while admitting writ challenging levy of IGST on Ocean Freight under reverse charge in terms of Notification.....
AAR : Rejects application seeking ruling on ‘Place of supply’, being outside ambit of authority
Tamil Nadu AAR rejects application seeking ruling on whether to charge IGST or SGST/CGST on the supply of ‘cutting tools’.....
AAR : ‘Khadi readymade garment’, not being ‘fabric’ sold through KVIC, liable to GST
Rajasthan AAR holds that the ‘khadi readymade garments’ are classifiable under Chapter heading/ tariff item 62, as per Notification No......
AAR : Rubber parts, not ‘components’ of irrigation system, taxable at 18%
Rajasthan AAR holds that rubber parts manufactured and supplied by the applicant viz. rubber ring/ gasket/ seal, rubber foot batten.....
AAR : ‘Polypropylene Mat’ classifiable under CTH 4601, taxable at 18% upto January 2018
Tamil Nadu AAR classifies Polypropylene Mat plaited using polypropylene straw under CTH 46019900; Notes the process of manufacture of Polypropylene.....
AAR : Rules on exigibility of ITC to hotelier on materials, labour used for building repair, furniture & fixture, etc.
Rajasthan AAR disallows ITC of GST paid on building materials such as cement, concrete, bricks, etc. and service of labour supply,.....
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Orrisa HC stays proceedings in writ challenging pre-import condition, despite CBIC instruction/contradictory orders
Orrisa HC stays proceedings while admitting writ challenging pre-import condition in respect of imports under Advance Authorisation; Grants stay despite.....
HC: Directs Revenue to improve software to overcome technical glitches faced during TRAN 1 filing
Delhi HC directs Revenue to either open the portal so as to file TRAN-1 electronically or accept a manually filed.....
AAAR : Upholds AAR, Denies ITC of lease rent paid during pre-operative period
West Bengal AAAR upholds AAR, disallows Input Tax Credit of lease rent paid during pre-operative period for leasehold land on.....
AAR : Classifies ‘Diagnostic /Clinical services’ under ‘Heath care services’, exempt from tax
Kerala AAR holds that services provided by way of Diagnosis in relation to health care services provided by clinical establishment/ authorized.....
AAR : Centage/Consultancy charges received by Govt. entity for specified construction services, exempt
Kerala AAR holds that Centage /Consultancy charges received by applicant, an accredited agency of Govt. of Kerala, in relation to.....
AAR : Medicines, consumables, etc. supplied to in-patients, being naturally bundled, classifiable as composite ‘health-care’ service
Kerala AAR holds supply of medicines, consumables, surgical items, items such as needles, reagents, etc. used in laboratory, room rent.....
AAR : Printing of letter-head, restaurant menu card, visiting card, falls under SAC 998386, taxable at 18%
Kerala AAR holds that printing works done by applicant like printing of letter head, visiting card, invitation card, poster, restaurant.....
AAR : Design, fabrication, etc. of ‘wind tunnel’ for Govt. dept. constitutes a ‘works contract’, taxable at 12%
Kerala AAR holds that design, fabrication, procurement, integration, control and commissioning of Trisonic Wind Tunnel with Ejector System will constitute.....
AAR : Job work services relating to textile products taxable at 5%
Kerala AAR holds that the materials like carpets, coir etc. supplied by the principal for executing job works along with.....
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HC : Redirects petitioner to competent authority against provisional bank accounts attachment
Gujarat HC dismisses the petition challenging the orders of attachment of bank accounts of the petitioners in exercise of powers.....
HC : Directs Nodal officer to take appropriate action to revise transitional form TRAN 1
Madhya Pradesh HC disposes writ, directs to place the matter before Nodal officer enabling him to take appropriate action for.....
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HC : Grants bail for offence punishable u/s 69 on execution of personal bond with one surety
Gujarat HC allows the bail application of the petitioner accused for offence punishable under sect 69(1) of GGST and CGST.....