News
NAA : Finds no profiteering absent reduction in tax rate & increase in base price of readymade garments
NAA dismisses case of profiteering against Respondent absent reduction in rate of tax on readymade garments (i.e Shirts) from July.....
NAA : No profiteering by tiles dealer where selling price reduced pursuant to tax rate reduction
NAA dismisses a case of profiteering against supplier of tiles noting that base price did not increase despite reduction in.....
NAA : Finds no profiteering by ‘Panasonic LED’ supplier absent increase in tax rate
NAA dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 in respect of supply of ‘Panasonic.....
NAA : No profiteering on supply of Koil Mattress where tax rate increased post-GST
NAA dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 on supply of ‘Peps Spring Koil.....
NAA : Holds HUL guilty of profiteering for not passing GST rate-cut benefit to consumers
NAA confirms Rs. 383 crores profiteering by HUL u/s 171 of CGST Act, observes that increase in profits was entirely.....
HC : Prohibits Revenue from recovering GST on premium for leasing land allotted for hospital
Allahabad HC holds that no GST can be demanded from the petitioner on premium for leasing out land allotted for.....
HC : Modifies order, directs appellate authority to condone delay in pursuing appellate remedy
Kerala HC allows petitioner’s review petition, directs appellate authority to condone the delay that has occurred in the petitioner pursuing appeal; Modifies.....
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HC : Admits writ challenging levy of GST on transfer of Re-development rights
Bombay HC issues notice in writ challenging notifications dated January 25, 2018 vide which State as well as Central Government seek to levy GST on transfer of redevelopment rights; Matter now listed on January 24,2019 : Bombay.....
HC : Admits challenge, finds limit imposed u/s 39 over return rectification impermissible
Delhi HC opines that placing a quantitative cap over a specified period may not be permissible while observing that with respect.....
HC : Quashes seizure order noticing deliberate erroneous depiction of interception time on e-way bill
Allahabad HC quashes seizure order issued u/s 129(1) of CGST Act, 2017, finds seizure on ground that accompanying e-way bill.....
AAR : Retro-fitment of Twin Pipe Air Brake System on Railway Wagons constitutes ‘composite supply’, taxable at 5%
West Bengal AAR holds that contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons constitutes “composite supply“.....
AAR : Printing ‘Bible’ under specific orders of foreign customers, supplied through branch in India, not ‘export’
West Bengal AAR holds that activity of printing the Bible under the specific orders received from a popular foreign customer is.....
AAR : Construction of private railway siding for carriage of coal/oil fuel a “Composite Works Contract Supply”
West Bengal AAR holds that construction of private railway siding for carriage of coal and oil fuel to Raghunathpur Thermal.....
AAR : Dismisses application regarding credit eligibility of tax paid on cancellation of flat booked in pre-GST regime
Maharashtra AAR dismisses application for determining availability of credit of service tax and VAT paid under pre-GST regime while booking.....
AAR : Workwear renting a ‘transfer of right to use’, said supply along with washing, repair, taxable as ‘mixed supply’
Maharashtra AAR holds that service of providing workwear on rent by applicant constitutes transfer of ‘right to use’ the goods.....
AAAR : Upholds AAR, polished/processed limestone slabs classifiable under Chapter 6802 as “Other calcareous stone”
Telangana AAAR upholds AAR findings that polished/processed limestone slabs shall be classifiable under Chapter Heading 6802 (worked monumental or building.....
AAAR : Upholds AAR, ‘Agricultural soil testing Minilabs’ and ‘Refilling Reagents’ classifiable under HSN 9027, not HSN 8201
Telangana AAAR confirms order of AAR which classified “Agricultural Soil Testing Minilab” and its “Refilling Reagents” under Heading 9027 of.....
AAAR : Composite supply comprising shifting mineral sand taxable as ‘transportation by road’, liable to GST at 18%
Telangana AAAR rules on taxability of services of excavation of sand including loading with machinery at reach, formation of ramps.....
AAR : Polypropylene Leno Bags (PP Leno Bags) classifiable under GST Tariff Heading ‘3923 29 90’, not Chapter 63
Odisha AAR holds that Polypropylene Leno Bags (PP Leno Bags) are classified under GST Tariff Heading ‘3923 29 90’ as.....
AAR : Seeds in dried/frozen form, not having germination quality, attract 5% GST
Chattisgarh AAR holds that supply of Neem seed powder and neem seeds in frozen or dried form for the purpose.....