News
AAR : Health Care Services provided by applicant, not qualifying as ‘Clinical Establishment’, taxable
Madhya Pradesh AAR holds applicant, not being a ‘Clinical Establishment’, ineligible for exemption in respect of health care service provided.....
AAR : ITC available on passenger vehicles further supplied on lease rent, both pre & post Section 17 amendment
Madhya Pradesh AAR rules that applicant is entitled to avail ITC on cars (passenger vehicles) further supplied to customers on.....
20 Litigations to watch out for this financial year...
20 Litigations to watch out for this financial year........
Rajasthan HC's notice in writ challenging GST on Royalty paid for 'mineral rights'
Rajasthan HC issues notice to Union & State in writ petition challenging levy of GST on royalty paid for grant.....
AAR : Classifies polypropylene mats under Chapter 46, taxable at 5% post Jan 25, 2018
Kerala AAR holds that polypropylene mats (plastic mats, commonly known as ‘satranji’) manufactured by plaiting together polypropylene mono-filament strips and the.....
AAR : ‘Green Peppercorns plucked fresh from the vines’ falls under Chapter 7, not taxable
Kerala AAR holds that Green Peppercorns plucked fresh from the vines qualifies classification under Chapter 7 of Customs Tariff Act.....
AAR : Sun-cured tobacco leaves merits classification under HSN 2401, taxable at 5%
Kerala AAR holds that sun-cured “Tobacco leaves” known as “Kannipukayila” only used for chewing is classifiable under HSN Code 2401.....
AAR : Allows Compensation Cess credit on Motor Vehicles used for rental business subject to monthly reversals
Kerala AAR holds the applicant eligible to ITC of entire Compensation Cess paid on purchase of vehicles used for rental.....
Karnataka HC's notice in writ challenging transition of Krishi Kalyan and Education Cess
Karnataka High Court issues notice in writ petitions challenging the retrospective amendment dated August 30, 2018 to Section 140(1) of.....
AAR : Outsourcing portion of manufacturing process, constitutes ‘Job work Services’, taxable @ 5%
Kerala AAR holds that Mixing of Rubber compound on the material supplied by the principal and returning the finished products.....
AAR : ‘Management Consultancy Services’ rendered to overseas client, falls under SAC code 998311
Kerala AAR holds that supply of services of ‘management consultancy’ to clients abroad fall under SAC code 998311 ‘Management Consultancy.....
AAR : Goods supplied FOC by distributors as part of CSR under applicant’s instructions to KSEB, ‘creditable’
Kerala AAR rules on determination of GST liability in respect of goods supplied free of cost by distributors of applicant.....
AAR : Tour packages provided to guests by way of separate invoices to be taxed separately
Kerala AAR holds that where a supply involves supply of both goods and services, value of which is shown separately,.....
AAR : Bus Body Building on chassis supplied by customer on ‘job work’ basis, taxable at 18%
Kerala AAR holds that activity of Bus Body Building on job work basis, on the chassis supplied by customer qualifies.....
AAR : Classifies PVC Tufted Coir Mats & Matting’ under HSN 57039090, taxable @ 12%
Kerala AAR holds that PVC Tufted Coir Mats & Matting is classifiable under Chapter Heading 5703 sub heading 57039090 ‘Others’.....
AAR : Marine Diesel Engines and Gear Boxes, supplied as parts of specified goods, taxable at 5%
Kerala AAR holds that Diesel Engines supplied for use in goods falling under heading 8901,8902,8904,8905,8906 and 8907 will be deemed.....
AAR : Execution of ‘Livelihood for Artists and Local Art Hubs’ as an administrative agency, exempt
Kerala AAR holds that execution of ‘Livelihood for Artists and Local Art Hubs’ programme to empower skills of rural Artists.....
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SC dismisses Revenue's SLP challenging IGST exemption under Advance Authorisation post GST
SC dismisses SLP filed by CBIC, GST Council against Delhi HC order allowing exemption from IGST in respect of imports.....
AAAR : Denies exemption to NSDC approved training program unrelated to National Skill Development Program
Maharashtra AAAR upholds AAR order stating that educational courses offered by applicant approved by National Skill Development Corporation (NSDC) cannot.....
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HC : Directs interim release of goods detained noticing Section 129 non-compliance while issuing SCN
Gujarat HC directs an interim release of goods, perishable in nature, along with vehicle noticing that show-cause notice u/s 130 of CGST Act has been issued without complying with Section 129 requirements; Notes.....