News
AAR : Activities creating sanitation awareness relates to environment preservation, exempt as charitable activity
Maharashtra AAR holds that services provided by applicant for various entities inducing NGO amounts to provision of service and the.....
HC : Directs interim release of vehicle detained on ground of expiry of e-way bill validity
Uttarakhand HC directs interim release of vehicle on furnishing the security before the authority concerned as per the provisions contained.....
HC : Directs Revenue to de-seal petitioner’s premises subject to co-operation during search / inspection
Karnataka HC disposes the writ by directing Revenue to unseal petitioner’s premises while directing petitioner to co-operates during inspection/ search.....
HC : Dismisses writ directing petitioner to avail benefit of extension provided for filing of TRAN-1
Karnataka HC dismisses writ seeking extension of period for filing of TRAN-1; Perusing Rule 1 (1)(A) to Rule 117 of.....
HC : Orders release of goods on furnishing security in form of Bank guarantee
Allahabad HC disposes the writ filed by the petitioner directing release of goods within 10 days on furnishing security in.....
AAR : Rules on taxability of various goods and services supplied by Rajiv Gandhi Centre for Aquaculture
Tamil Nadu AAR rules on taxability of various goods and services supply by applicant, registered as a society under Marine.....
AAR: ‘Testing of Animal Feed / Feed Ingredients’ classifiable under Chapter Heading 998346, taxable
Tamil Nadu AAR holds that the services provided by the applicant related to testing of Animal Feed/ Feed Ingredients are.....
AAR : 'Cattle feed in cake form' classifiable under HSN 23099010, exempt
Tamil Nadu AAR holds that manufacture of 'Cattle feed in cake form' is classifiable under Chapter heading 23099010 and stands.....
AAR : Maida Papad dried in Oven, edible after frying, not ‘namkeen’, exempt
Tamil Nadu AAR holds that ‘Maida vadam/ papad’ is classifiable under 1905 0540, thus exempt from CGST and SGST vide.....
AAR : Rules on classification of 3 piece Salwar/Chudidar Sets supplied under different models
Tamil Nadu AAR observes that, three pieces of fabrics (Top/Bottom/Dupatta) where no stitching has been done and pieces are merely.....
AAR : Requires reversal of ITC proportionate to post purchase/invoice discount offered
Tamil Nadu AAR holds that applicant can avail ITC only to the extent of invoice value raised by suppliers less.....
AAR: Rules on measure of levy in case of ‘Construction service’ involving land transfer
Tamil Nadu AAR holds that measure of levy of GST in case of ‘Construction’ service shall be 2/3rd of total value.....
AAR : Lunch box and water bottle with vacuum insulated properties made of stainless steel and plastic, taxable at 18%
Tamil Nadu AAR holds that non-electrical lunch box with copper plating and water bottle/tumbler with VacuTherm insulation are classifiable under.....
AAR: Holds supply of ‘Transport Tank mounted on chassis of customer’ classifiable under Heading 7311
Gujarat AAR holds that the product ‘Transport Tank mounted on chassis of customer’ being supplied by the applicant merits classification.....
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AAR : 90% participation condition relevant for qualification as Govt authority; Patna HC ruling not binding
Gujarat AAR holds that National Dairy Development Board (NDDB) would be qualified as ‘government authority’ from GST perspective, if it.....
AAR : National Dairy Development Board, a ‘financial institution’; Can avail 50% ITC
Gujarat AAR considers National Dairy Development Board (NDDB) as ‘Financial Institution’ for allowing input tax credit u/s 17(4) of CGST.....
AAR : Rules on classification of ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated/covered with plastics
Uttarakhand AAR holds that ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated or partially covered with plastic which leads to.....
AAR : Wet Baby Wipes impregnated with perfumes fall under HSN 3307, with soaps under 3401
Gujarat AAR holds that Wet Baby Wipes, Wet Face Wipes, Bed and Bath Towels and Shampoo Towels if impregnated with.....
AAR : Classifies Unfried Fryums as ‘Namkeens’ under Tariff 21069099, taxable at 18%
Gujarat AAR holds that the product ‘Unfried Fryums’ manufactured and supplied by the applicant is classifiable under tariff item 21069099 of First.....
AAR : PP Leno Bags classifiable under HSN 39, taxable at 18%
Uttarakhand AAR holds that ‘Polypropylene (PP) Leno bag’ shall be classifiable under Tariff Sub-Heading 3923 chargeable to 18% GST (CGST@9%.....