News
AAR : Transfer of capital goods from one job-worker to another under GST regime, constitutes ‘supply’
Maharashtra AAR holds that activity of transfer of capital goods (including moulds) from one job-worker to another under GST regime.....
AAR : Activity of giving directions to seller for transfer of business, constitutes ‘service’, liable to GST
Maharashtra AAR holds that the activity of applicant of giving direction to the seller for transfer of businesses to its.....
AAR : Rules on classification of Unleavened/leavened Flatbreads, Pancakes, Corn Chips, Pizza Base, etc.
Maharashtra AAR rules that Unleavened Flatbreads including Plain Chapatti and variants of Chapatti flatbreads referred to internationally in different countries.....
AAR : Facilitating/making available pundits for pujas using online platform, taxable, registration mandatory as E-commerce operator
Maharashtra AAR holds applicant engaged in business of assisting believers, followers and devotees to book Pundits/Brahmins online for their religious.....
AAAR : Upholds AAR denying classification of HDPE Woven Tarpaulins under Chapter 63
AAAR upholds ruling of AAR denying classification of tarpaulins of HDPE woven fabrics, laminated as per specifications of IS 7903:2017.....
HC : Disposes writ, where Respondent agrees to process refund subject to modifications in GSTR 1 / GSTR 3
Bombay HC disposes writ seeking refund of IGST in respect of goods which exported where refund amount fell short to tune.....
HC : Quashes registration cancellation where show cause notice issued in violation of principles of natural justice
Allahabad HC quashes cancellation of registration absent service of show cause notice in proper mode as prescribed under the UPGST.....
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HC : Sets aside detention and penalty order where E-way bill downloaded prior to effecting seizure
Allahabad HC sets aside the detention order as well as penalty notice issued under Sections 129(1) and 129 (3) of.....
HC : Issues notice in writ challenging press release clarifying last date for availing ITC for July 2017 to March 2018 period
HC issues notice in writ challenging press release dated October 18, 2018 which provides that in respect of tax payers.....
AAAR : Upholds AAR, Taxi aggregator liable to GST on amount billed through digital platform
Karnataka AAAR upholds the decision of AAR, taxi aggregator liable to pay tax on services provided by a motor cab.....
HC : Quashes detention for e-way bill non-compliance where motor vehicle transported post-sale completion
Kerala HC quashes detention u/s 129 of Kerala State Goods and Services Tax Act, 2017 (KGST) for omission to upload.....
AAAR : Processed tea, not being an agricultural produce, 'warehouse services' thereto not exempt
Maharashtra AAAR upholds AAR, tea procured by applicant from public tea auctions or manufacturers of tea in 50 kg bags,.....
AAR : Product “Disc Brake Pads” for Passenger & SUV taxable @28% under HSN 8708
Maharashtra AAR holds that product “Disc Brake Pads” (DBP) for Passenger & SUV vehicles falls under CTH 8708, taxable @ 28%;.....
AAR : CIDCO, a Govt. Entity, extends concessional rate for execution of power supply infrastructure
Maharashtra AAR holds that CIDCO is covered under definition of ‘Government Entity’ being established by State Govt. of Maharashtra with.....
AAR : No registration required in West Bengal where imported goods cleared under invoice raised from HO located in Mumbai
Maharashtra AAR holds that no separate registration is required in West Bengal (WB) where invoice is raised from Mumbai HO for.....
AAR : Photography services pertaining to diamonds, made available physically, by overseas entity, not ‘export’
Maharashtra AAR holds that photography services provided by applicant to their parent company located overseas (recipient) pertaining to diamonds physically.....
AAR : Amount collected by Lions Club & district for members convenience, not towards ‘supply’
Maharashtra AAR holds that no registration is required where amount is collected by individual Lions clubs and Lions District for.....
NAA : Upholds profiteering against retailer for selling Cadbury/Nestle chocolates at same MRP post-GST
NAA upholds a case of profiteering u/s 171 of CGST Act, 2017 against a retailer of Nestle Munch and Cadbury Dairy.....
AAR : ‘Transportation’ as part of ‘cable package’ supply under separate contracts with ‘cross fall breach provision’, not exempt
Maharashtra AAR holds that supply of transportation services rendered by applicant, engaged in work of supply, laying and terminating of cables.....
AAR : Occupancy Certificate Date issued by Bruhat Bengaluru Mahanagara Palike construable as Date of Completion of Property Construction
Karnataka AAR holds that Occupancy certificate (OC), which is a legal requirement acts like a Completion Certificate (CC), hence, date.....