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HC : Allows provisional release of detained goods on furnishing of bond and bank guarantee
Gujarat HC directs Revenue to provisionally release seized goods of the petitioner in terms of sub-section (6) of Section 67.....

AAR : Invokes Section 17 embargo, disallows ITC on Hotel Accommodation to GM/MD, parent's mediclaim
Maharashtra AAR holds that ITC is inadmissible in terms of Section 17(5)(g) of CGST Act, 2017 in respect of GST.....

NAA : Dismisses application alleging profiteering absent change in base price & tax rate, post GST
National Anti-Profiteering Authority (NAA) dismisses application alleging profiteering in terms of Section 171 of CGST Act, 2017, absent any change.....

AAR : EPC contract pertaining to 'metro-rail' project, constitutes 'composite works contract', taxable at 18%
Maharashtra AAR holds that EPC contract with Nagpur Metro Rail Corporation for electric cable supply and laying work, qualifies as.....

NAA : Holds 'Dominos Pizza' supplier guilty of profiteering, Section 171 inapplicable at entity level
National Anti-Profiteering Authority (NAA) upholds a case of profiteering against a quick service restaurant where base price of ‘Dominos Pizza’.....

Gujarat HC strikes down ‘pre-import’ condition in respect of imports under Advance Authorisation
Gujarat HC today held ‘pre-import’ condition imposed under Sr. No. 2(c) of Notification No. 79/2017-Cus and paragraph 1 of DGFT Notification No......

AAR : AAAR to decide ‘Seed’ classification issue in view of differing views of Members
Uttarakhand AAR refers the issue pertaining to classification of GST on ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’ in view.....

AAR : Rejects classification of ‘Eucalyptus/Poplar Woods waste in logs’ under HSN 4401
Uttarakhand AAR rejects classification of Eucalyptus /Poplar Woods waste in logs having length of 30cm to 200 cm and girth.....

AAR : No IGST payable on goods removed from FTWZ to DTA, after April 1, 2018
Tamil Nadu AAR holds that applicant is not liable pay IGST under the provision of IGST Act, 2018 on goods stored in.....

AAR : Rules on classification of ‘Industrial Grade Quick Lime’ & ‘Calcium Hydroxide content’
Tamil Nadu AAR holds that Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime.....

AAR : Construction management/supervision services for water-related projects to Govt. entity, exempt
Tamil Nadu AAR holds that management consultancy services to Chennai Metro Water Supply and Sewerage Board (CMWSSB) for water-related projects.....

AAR : Rules on classification of shopping bags used for carrying textiles/jewellery
Tamil Nadu AAR holds that non-woven carry bags or shopping bags are classifiable under CTH 4202 22 10 whereas cotton.....

AAR : Third Party Inspection w.r.t. implementing water supply/sewerage scheme for Govt. entity, exempt
Tamil Nadu AAR holds that Third Party Inspection (TPI) services provided to Tamil Nadu Water Supply and Drainage Board (TWAD).....

AAR : No tax payable under IGST Act on warehoused goods supplied from FTWZ to DTA, post April 2018
Tamil Nadu AAR holds that applicant is not liable pay IGST under the provision of IGST Act, 2018 on goods warehoused in.....

AAR : 'Power Banks', not a 'Static convertor', classifiable as ‘Accumulator’ under HSN 8507
Karnataka AAR holds that ‘Power Banks’, used to charge mobile phones, tablets and other compatible electronic devices merits classification as.....

AAR : Solid waste management, common area cleaning services provided to Chattisgarh Housing Board, exempt
Chhattisgarh AAR holds that supply of services in relation to solid waste management, water supply operation, garbage collection door to.....

AAR : Printed Educational books, classifiable under HSN 4901, taxable at NIL rate
Chhattisgarh AAR holds that supply of printed Educational books by Chhattisgarh Text Book Corporation (CTBC) as per the instructions of.....

AAR : Air Dryer for use in breaking system of locomotive, supplied to Railways, classifiable under Chapter 8421, taxable at 18%
Rajasthan AAR holds that ‘Air Dyer complete with final filter for use in breaking system of locomotive’ is classifiable under.....

AAAR : Upholds AAR, promotion/marketing for overseas client an 'intermediary service', after-sales not 'composite supply'
Karnataka AAAR upholds findings of AAR that service of promotion and marketing of products of overseas client is in nature.....

AAR : Classifies springs of Iron and Steel supplied to Railways under Chapter Heading 7320
West Bengal AAR holds that springs of Iron and Steel for supply to Railways are classifiable under Chapter Heading 7320.....