News
AAR : AAAR to decide availability of exemption to sub-contractor involved in 'road construction'
Uttarakhand AAR refers to Appellate Authority, matter pertaining to applicability of Exemption Notification No. 12/2017- Central Tax (Rate) to contractors/sub-contractors.....
AAR : 'Marathon' conducted by charitable trust liable to GST, being separate supply of service
Tamil Nadu AAR holds that conducting of Marathon event by a charitable trust registered under Section 12AA of Income Tax.....
AAR : Royalty paid to Govt. for assignment of mining lease, taxable at 18%, under reverse charge
Rajasthan AAR holds that ‘royalty’/’dead rent’ paid to Govt. for assignment of rights for obtaining mining lease is taxable at.....
AAR : Solar rooftop power plant not ‘works contract’, but composite ‘Solar Power Generating System’ supply
Uttarakhand AAR holds that supply of ‘solar rooftop power plant' and 'solar irrigation water pumping systems’ along with design, erection,.....
AAR : ‘Sight Vision Equipment’ for armoured tanks taxable at 18% under HSN 9013
Uttarakhand AAR classifies ‘Sight Vision Equipment’, manufactured and repaired by applicant and exclusively used in armoured tanks under HSN code.....
AAR : Used ‘lead acid batteries’ qualify as ‘second hand goods’ for ‘margin scheme’ notified under Rule 32(5)
Rajasthan AAR holds that, used ‘Lead acid batteries’ sold to manufacturers, on which no ITC is availed qualify as ‘second.....
NAA : Dismisses profiteering allegation against Asian Paints as rate reduction benefit passed on
National Anti Profiteering Authority (NAA) dismisses case of profiteering against Asian Paints Ltd in respect of product ‘Paint (AP Woodtech.....
NAA : Finds no profiteering on supply where tax rate increased post-GST
National Anti Profiteering Authority (NAA) dismisses the allegations of profiteering against the taxpayer on supply of 'Little Stars Dhoti'; Takes.....
NAA : Dismisses application; Rejects profiteering allegation on Ceramic supplier absent base price increase
National Anti Profiteering Authority (NAA) finds no case of profiteering u/s 171 of CGST Act, 2017 on supply of “Ceramics.....
AAR : Classifies ‘Tips and Balls’ of Ball Point Pens under HSN 9608 99 90
West Bengal AAR classifies “Tips and Balls” of Ball Point Pens under GST Tariff Heading 9608 99 90 taxable under.....
AAR : Activity of shooting film outside India by Line Producer, taxable as ‘motion picture production service’, under ‘reverse charge’
West Bengal AAR holds that Line Producer to be engaged for shooting of a feature film outside India by applicant,.....
AAAR : Upholds AAR ruling on availability of exemption on cold storage services of various goods
Rajasthan AAAR upholds AAR order in respect of exigibility to exemption in respect of intra-state supply of cold storage service.....
AAAR : Upholds AAR, No exemption on mechanized cleaning of agricultural produce at a plant
Rajasthan AAAR upholds findings of AAR that activity of removing impurities from various agricultural produce such as saunf (fennel), dhaniya(cumin).....
AAAR : Upholds AAR, EPC contract for 'solar power plant', taxable as 'Works Contract' at 18%
Rajasthan AAAR upholds AAR findings that EPC contract comprising of development, design, engineering, supply, installation, testing and commissioning of solar.....
AAAR : Modifies AAR, delayed payment charges for electricity supply, exempt, however, 'cheque dishonour' charges, taxable
Rajasthan AAAR modifies AAR order, holds that delayed payment charges collected from consumers for delay in payment of consideration for.....
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Telangana HC's notice in writ challenging 'Instruction' in ISD return regarding tax credit distribution
Telangana HC issues notice to Revenue in writ seeking a declaration that Instruction No. 6 provided in Form GSTR-6 [return.....
AAAR : Upholds AAR, classifies product ‘Marigold Butterfly Bridal with watch’ under HSN 9101 covering watches
Gujarat AAAR confirms AAR ruling, holds that the product marigold Butterfly Bridal with watch and other similar products supplied by the appellant merits classification.....
AAAR : Upholds AAR, supply of spiritual products like books, CDs and DVDs by charitable trusts, liable to GST
Maharashtra AAAR upholds order of AAR that a public charitable and religious trust registered u/s 12AA of Income Tax Act,.....
AAAR : Modifies AAR, AIS, NAVTEX and SART, being essential equipments for ship, eligible for concessional GST rate
Maharashtra AAAR modifies AAR order, holds that ‘Automatic Identification System (AIS), ’NAVTEX’ and ‘SART” are taxable at concessional rate of 5%.....
AAAR : Confirms taxability of hospitality services from SEZ’s non-processing zone to clients outside SEZ
Gujarat AAAR upholds AAR-order affirming that appellant is liable to pay GST on the services from their hotel located in.....