News
AAAR : Upholds AAR, affirms 'equipment supply & replacement' as 'mixed supply'
Rajasthan AAAR upholds AAR order classifying activities performed by the appellant under ‘Equipment Parts Supply and Services Agreement’ as “Mixed.....
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AAAR : Upholds AAR, Services of back office administrative and accounting support services to overseas client taxable as ‘intermediary’
Maharashtra AAAR upholds AAR’s order that back office administrative and accounting support services, including liaison with buyers and sellers of.....
AAAR : IIM qualifies as ‘educational institute’, eligible for exemption for period Jan-Dec 2018
West Bengal AAAR upholds AAR order, holds that Indian Institute of Management, Calcutta shall be eligible for exemption from GST.....
AAR : Works contract undertaken for Nuclear Fuel Complex, a Govt. entity, taxable at 18%
Rajasthan AAR rules that contract for ‘civil, structural and PH works for plant and non- plant buildings along with other.....
AAR : Activity of O&M of Fluoride Control Project constitutes ‘Works Contract’, taxable at 12%
Rajasthan AAR holds that the activity of O&M of Fluoride Control Project on ESCO model and O&M work by the.....
AAR : Transfer of business as 'going concern' exempt from GST; Relies on internationally accepted HMRC guidelines
Uttarakhand AAR holds that applicant’s transfer of Sitarganj business of textile yarns, fabrics and garments shall be treated as ‘Going.....
AAR : ‘Dead rent’ payable to Govt. towards transfer of mineral rights, taxable at 18% under RCM
Rajasthan AAR holds that Dead/Royalty/Surface rent payable by applicant to the Govt. for transfer of right to use minerals including.....
AAR : No GST on ‘commission agent’ for sourcing agri-produce for NAFED
Rajasthan AAR holds applicant as not liable to GST on providing services for procurement of agricultural produce (i.e. oilseeds and.....
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AAR : ‘Royalty' for mining lease & ‘Contribution to Trusts’ liable to GST under Reverse charge
Chhattisgarh AAR holds that the royalty paid by the applicant in respect of mining lease is rightly classifiable under ‘Licensing.....
AAR : Classifies ‘Natural Calcite Powder’ under HSN 25309030 attracting 5% GST Rate
Rajasthan AAR classifies Natural Calcite Powder under HSN code 25309030 attracting GST rate at 5% (CGST 2.5% and SGST 2.5%);.....
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AAR : Pure Services received by local authority attract Nil Rate, No TDS
Rajasthan AAR rules on applicable GST rate for pure services and composite supply of goods and services received by a.....
AAR : Diesel supplied by recipient includible in total freight cost for discharging GST
Chhattisgarh AAR holds the applicant liable to GST on the total freight amount including the cost of diesel provided by.....
AAR : Hostel accommodation service by charitable trust charging below Rs. 1000 per day, exempt
Chhattisgarh AAR holds that activity of providing accommodation services in hostel charging below the threshold limit of Rs. 1000/- per.....
HC : Interest payable on total tax liability including ITC, rejects reliance on Council's recommendation
HC dismisses assessee’s writ, holds that interest u/s 50 of CGST Act, 2017 is payable on total tax liability including.....
Upholds profiteering against 'snacks-supplier' for charging GST despite foregoing 'brand-name' rights
National Anti-Profiteering Authority (NAA) upholds a case of profiteering u/s 171 of CGST Act, 2017 against supplier of snacks (i.e......
Litigation Tracker : Delhi HC hears challenge to Circular levying GST on Renewable Energy Certificate scrips
Delhi HC issues notice to Revenue in writ challenging Circular No. 46/20/2018-GST levying 12% GST on Renewable Energy Certificate (REC) scrips; Notes.....
Litigation Tracker : Odisha HC grants interim relief, restrains coercive recovery of Transitional Cess Credit
Odisha HC grants interim relief, restrains Revenue from effecting coercive recovery of transitional cess credit in writ challenging Section 28.....
GST levied by Act of Parliament, constitutes 'change in law', under Power Purchase Agreement
Central Electricity Regulatory Commission holds that enactment of GST with effect from July 1, 2017, would constitute ‘Change in Law’.....
HC : Disposes writ, sets aside demand where return could not be revised owing to design limitations
Delhi HC directs Revenue not to raise any demand towards penalty, interest or late fee where petitioner’s attempt to revise.....
HC : Dismisses writ appeal; Upholds penalty u/s 129 on transporter for incomplete e-way bill (Part-B)
Kerala HC dismisses writ appeal against order of Single Judge upholding penalty u/s 129 of CGST Act, 2017 against transporter of.....