News
AAR : Disallows ITC of other State’s CGST & SGST to Applicant registered in WB
West Bengal AAR holds that applicant, a supplier of Event Management Services, registered in WB cannot claim ITC for CGST.....
AAR: PP Leno Bags classifiable under HSN 3923, taxable at 18%
West Bengal AAR holds that ‘Poly Propylene Leno Bags’, used for packing dry vegetables and fruits, are classifiable under the.....
AAR : ‘Sweeping service’ provided to Housing Directorate, not exempt
WB AAR holds that ‘Sweeping service’ provided to Housing Directorate of Govt. of West Bengal by way of deployment of.....
AAR : Contract packing of tea bags a ‘composite supply’, taxable at 5%
West Bengal AAR holds that Services provided by way of packing of tea bags under a contract is a ‘composite.....
AAR : Security and Scavenging Services to medical colleges and Govt. hospitals, taxable
AAR holds that provision of security and scavenging services to medical colleges and various Govt. hospitals is not exempt under.....
NAA : Upholds profiteering against FMCG dealer, dismisses Respondent's 'no control over manufacturer's price' plea
National Anti-Profiteering Authority (NAA) upholds a case of profiteering u/s section 171 of CGST Act 2017 against a dealer of fast moving consumer.....
HC : Allows manual filing of FORM TRAN-1 and TRAN-2 on account of technical error
Kerala HC disposes writ, allows assessee to file revised FORM TRAN-1 and resultant TRAN-2 manually in view of error at.....
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HC : Allows parallel proceedings/ enquiry under Excise and GST on same subject in different States
Bombay HC dismisses assessee’s writ challenging parallel proceedings/enquiries on same subject initiated u/s 14 of Central Excise Act, 1944 and.....
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HC : Kerala HC stays recovery of GST on TCS under Income Tax Act
Kerala HC stays recovery of GST on tax collected at source (TCS) u/s 206C (1F) of Income Tax Act; Notes.....
HC : Rejects price revision due to change in tax structure consequent to GST introduction
Gujarat HC holds that price revision cannot be permitted in view of change in tax structure upon introduction of GST whereby 12% tax.....
HC : Strikes down Circular, extends exemption to services related to electricity transmission/distribution
HC strikes down Circular No.34/8/2018-GST dated March 1, 2018 to the extent the same provides that activities related with transmission.....
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AAR : Market research/survey for overseas group/parent entity, not 'intermediary service', constitutes 'export'
Maharashtra AAR holds that services provided by applicant under Service Agreement in nature of “Research on the matter related to functioning.....
Delhi HC's big relief to HUL, stays recovery proceedings against NAA order
Delhi HC grants relief to HUL, stays recovery proceedings against NAA order which held petitioner guilty of profiteering for not.....
NAA : Upholds profiteering by detergent supplier, base-price reduction upon GST introduction cannot absolve liability
National Anti-Profiteering Authority (NAA) upholds a case of profiteering against detergent supplier noting that cum-tax price remained same despite reduction.....
HC : Directs release of goods detained one hour after e-way bill expiry
Allahabad HC disposes writ petition directing release of seized goods and vehicles seized one hour after the expiry of e-way.....
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HC : dismisses writ, relegates assessee before Nodal Officer where grievance fell within ambit of GST/ appellate authorities
Karnataka HC dismisses assessee’s writ filed on account of certain practical and technical difficulties faced due to change of tax.....
HC : Penalty cannot be imposed for goods non-production where bank guarantee/security duly furnished
HC disposes writ appeal, holds that non-production of goods is not a ground for imposition of penalty u/s 129 of.....
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HC : Quashes goods detention for alleged mis-classification/applicable tax rate, applies SC ratio
HC quashes detention of goods (i.e. ground betel nuts’) on ground of alleged mis-classification and applicable rate of tax; Notes.....
AAR : ‘Applicant’, a JV between Central and State Govt., controlled by Govt. liable to TDS u/s 51(1) of CGST Act
West Bengal AAR holds that applicant, a joint venture between Govt. of WB and a Central Govt. undertaking, being a.....
AAR : ‘PP Non-woven Bags made from Polypropylene fabric’ classifiable under HSN 3923 29 @18%
West Bengal AAR holds that Polypropylene (PP) Non-woven Bags, specifically made from non-woven Polypropylene fabric are ‘plastic’, classifiable under sub-heading.....