News
AAR : Allows direct despatch under bill-to-ship-to model involving 4 parties, rules on valuation of goods
Rajasthan AAR holds that direct supply of goods to customer on bill-to ship-to model is permissible according to as per.....
AAR : Service of providing non-air conditioned motor vehicles on hire to Indian Army not exempt
Rajasthan AAR holds that service of providing non-air conditioned motor vehicles on hire to Indian Army on contract basis, is.....
AAR : Rejects Application for advance ruling not filed in conformity with GST Act/Rules
Chhattisgarh AAR rejects application regarding GST Rate applicable in case of “Dietary Services” to CIMS Hospital; Observes that the application.....
AAR : Allows full input tax credit (ITC) of IGST payable under ‘bill-to-ship-to’ model
Rajasthan AAR holds applicant eligible to input tax credit (ITC) of IGST charged by supplier under a ‘Bill to Ship.....
AAR : Foods supplied in canteens of office, factory etc., taxable @5%, supply thereof with ‘transportation’ taxable @ 18% as ‘Composite Supply
Telangana AAR holds that the activity of Supply of food in canteens of office, factory, hospital, college, industrial unit etc......
AAR : Providing energy efficient street lighting services including OM of infrastructure, not ‘pure service’, taxable as ‘works contract’
Odisha AAR holds that services provided by the applicant by way of providing energy efficient street lighting services including Operation & Maintenance (OM).....
NAA : Dismisses application, finds no case of profiteering absent change in tax-rate and increase in base-price
National Anti-Profiteering Authority (NAA) dismisses application finding no contravention of provisions contained in section 171 of CGST Act, 2017 in.....
NAA : No profiteering by auto-dealer post-GST where base price reduced to accommodate ITC benefit
National Anti-Profiteering Authority (NAA) dismisses application against auto-dealer alleging violation of provisions of Section 171 of CGST Act, 2017; Notes.....
HC : Detention untenable for mere mention of wrong value in E-way bill where IGST paid correctly
HC holds that goods cannot be detained for discrepancy in e-Way bill if IGST have been paid in accordance with.....
HC : Disposes writ, orders Revenue to consider plea for goods release considering Petitioner’s submissions
Kerala HC disposes writ petition finding that State Tax Officer has taken up issue pertaining seizure of goods for incorrect.....
HC : Quashes detention u/s 129(1) absent violation of provision of Act/Rules and dispute regarding consignee’s identity
Allahabad HC directs release of goods absent any controversy over identity of the consignee wherein bilty clearly mentioned name of.....
HC : Quashes seizure order re-iterating non-requirement of E-way bill upto March 31, 2018
Allahabad HC quashes the seizure order passed under Section 129(1) of U.P. GST elucidating that the requirement of E-way bill.....
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Bombay HC's relief to McDonald's, grants partial stay against NAA order
Bombay HC admits writ petition against order passed by National Anti-Profiteering Authority (NAA) wherein NAA held McDonald's guilty of profiteering where base-price increased on eve of tax reduction; NAA had directed that.....
AAR : ‘Cost’ paid for contract manufacturing 'beer' not taxable, however, ‘fixed cost’ paid in lieu of job-work services taxable
Maharashtra AAR rules on taxability of ‘cost’ and ‘fixed fee’ paid by applicant under a Tie-up agreement with Privilege Industries.....
AAR : Consultancy services to Municipal Corporation w.r.t. upcoming project of development/establishment of textile museum liable to GST
Maharashtra AAR holds the applicant liable to GST on consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for.....
AAR : Marketing and distribution services to overseas parent not 'export', liable to GST
Maharashtra AAR holds that marketing, promotion and distribution services provided by the Applicant to Overseas Client is liable to GST,.....
AAR : Activity of Mechanical, Electrical & Plumbing works (MEP), constitutes a composite ‘Works contract’ service
Maharashtra AAR holds that activity of Mechanical, Electrical &Plumbing works (MEP) comprising of designing, engineering, work laying of RCC Hume.....
AAR : Only Items essential for warship/ submarine's existence, qualify as 'parts', subject to 5% GST
Maharashtra AAR rules upon classification of various inputs used in construction of warships and submarines in case of applicant, a.....
AAR : Rules in applicant’s favour, reimbursement of salary on behalf of foreign entity, not liable to GST
Maharashtra AAR holds that the applicant engaged in recruitment of shipping personnel for Foreign Ship Owner (FSO) shall not be.....
AAR : Amortization cost of tools received FOC from customer not includible in value of finished goods manufactured
Maharashtra AAR holds that the amortized value of tools received on FOC basis from customer shall not be included in.....